1. Assurance engagements and external audit 保证约定和外部审计 ?q&*|-%)_d
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Materiality, true and fair presentation, reasonable assurance ~"<AYJlO
物质性,真实公平的描述,合理的保证 sj)$o94=
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Appointment, removal and resignation of auditors -
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审计人员的的任命、免职和辞职 oGK 1D
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jKOjw#N
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uP'x{Pr)
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t)yWQV
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 L_>j
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Engagement letter Qx9lcO_
约定书(委托书) 4FmT.P
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2. Planning and risk assessment PMDx5-{A/t
规划和风险评估 QzjLKjl7p4
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General principles %fS__Tb#u
一般原则 f0 ;Fokt(
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Plan and perform audits with an attitude of professional skepticism MKad
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持专业的怀疑态度计划和执行审计工作 A4}6hG#
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Audit risks = inherent risk ×control risk ×detection risk @O;gKFx
审计风险=内在风险×控制风险×检查风险 z|VQp,ra
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Risk-based approach hf2Q;n&V
基于风险的办法 *c\:ogd
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Understanding the entity and knowledge of the business }Q 7~tu
了解商业的实质和知识 r!qr'Ht<
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Assessing the risks of material misstatement and fraud ;QT.|.t6
评估材料错报和舞弊的风险 93zoJiLRf
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Materiality (level), tolerable error H
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重要性(级别),可容忍误差 PD@]2lY(
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Analytical procedures ogt<vng
分析程序 8pc=Oor2Tv
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Planning an audit AxD&_G T
规划审计工作 [L.+N@
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Audit documentation: working papers YT)jBS~&
审计文件:工作底稿 7$ vs X
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The work of others NaeG2>1
其他机构的文件 CzP?J36W^
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