1. Assurance engagements and external audit 保证约定和外部审计 CY*o"@-o5)
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Materiality, true and fair presentation, reasonable assurance xP_/5N=f
物质性,真实公平的描述,合理的保证 ,-hbwd~M
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Appointment, removal and resignation of auditors ~`Rar2%B
审计人员的的任命、免职和辞职 `m#-J;la
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -%5#0Ogh
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /o%VjP"<
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _Dd>e=v
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 Ui!l3_O
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Engagement letter n\)1Bz
约定书(委托书)
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2. Planning and risk assessment e
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规划和风险评估 ~+j2a3rv-{
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General principles 7UY4* j|[C
一般原则 .dMdb7
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Plan and perform audits with an attitude of professional skepticism S.4+tf7+
持专业的怀疑态度计划和执行审计工作 ,#FP]$FK
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Audit risks = inherent risk ×control risk ×detection risk 'B{FR
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审计风险=内在风险×控制风险×检查风险 4uzMO <
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Risk-based approach S
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基于风险的办法 Cdib{y<ji
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Understanding the entity and knowledge of the business (ix
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了解商业的实质和知识 ,[IDC3.4^R
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Assessing the risks of material misstatement and fraud [nZIV
评估材料错报和舞弊的风险 $%q=tn'EX
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Materiality (level), tolerable error mM7
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重要性(级别),可容忍误差 JLnv O
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Analytical procedures (T0MWp 0
分析程序 );':aXj
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Planning an audit Jn
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规划审计工作 3r,~-6
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