1. Assurance engagements and external audit 保证约定和外部审计 ^Bn1;
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Materiality, true and fair presentation, reasonable assurance m/KjJ"s,
物质性,真实公平的描述,合理的保证 "p`o]$Wv
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Appointment, removal and resignation of auditors M.t@@wq
审计人员的的任命、免职和辞职 5C*?1&
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KDX$.$#
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wU.'_SBfB
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Qv\bLR
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 z=[l.Af_
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Engagement letter wyNC|P;j$g
约定书(委托书) <qr^Nyo4
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2. Planning and risk assessment 2>ys2:z
规划和风险评估 s v6INe:
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General principles cJ2y)`
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Plan and perform audits with an attitude of professional skepticism kO jEY
持专业的怀疑态度计划和执行审计工作 (26Bs':M~
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Audit risks = inherent risk ×control risk ×detection risk ]u~Os<
审计风险=内在风险×控制风险×检查风险 \N6<BS
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Risk-based approach *-{Omqw
基于风险的办法 q$3HvZP
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Understanding the entity and knowledge of the business IC\E,m
了解商业的实质和知识 2NyUmJ42
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Assessing the risks of material misstatement and fraud }WA<=9e
评估材料错报和舞弊的风险 >J9IRAm}sc
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Materiality (level), tolerable error ]X/O IfdWe
重要性(级别),可容忍误差 4 iik5
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Analytical procedures |}:e+?{o
分析程序 0PR4g}"
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Planning an audit N'I?fWN!;R
规划审计工作 b8eDD+ul k
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Audit documentation: working papers P>.Y)$`r
审计文件:工作底稿 "$# $f
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The work of others FpwlV}:
其他机构的文件 Tw?Pp8'
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Rely on the work of experts [^h/(a`
依靠专家的工作
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Rely on the work of internal audit D%6ir*%T
依靠内部审计工作 U&w