1. Assurance engagements and external audit 保证约定和外部审计 {5JXg9um
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Materiality, true and fair presentation, reasonable assurance M-g
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物质性,真实公平的描述,合理的保证 k_B^2=
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Appointment, removal and resignation of auditors qT4s*kq
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审计人员的的任命、免职和辞职 Y)`+u#`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sj?'T@
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _JH6bvbQ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !w Bmf&=
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 X'm2
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Engagement letter R7i*f/m
约定书(委托书) xjN~Y D:
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2. Planning and risk assessment ks}o9[D3
规划和风险评估 _c
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General principles i`~y%y
一般原则 Gf?KpU
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Plan and perform audits with an attitude of professional skepticism \<} nn?~n
持专业的怀疑态度计划和执行审计工作 0CROq}
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Audit risks = inherent risk ×control risk ×detection risk _$
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审计风险=内在风险×控制风险×检查风险 !NCT) #G`
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Risk-based approach EB#z\
基于风险的办法 5IMH G%W7
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Understanding the entity and knowledge of the business 9M<? *8)
了解商业的实质和知识 |j,Mof
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Assessing the risks of material misstatement and fraud MD7
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评估材料错报和舞弊的风险 m"*:XfOL
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Materiality (level), tolerable error ?P5D!b:(
重要性(级别),可容忍误差 D&shrKFx
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