1. Assurance engagements and external audit 保证约定和外部审计 :O:Rfmr~
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Materiality, true and fair presentation, reasonable assurance +5pK[%k
物质性,真实公平的描述,合理的保证 %AbA(F
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Appointment, removal and resignation of auditors ra\Moy
审计人员的的任命、免职和辞职 #W#GI"K
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d
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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 2kV[A92s
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &0*l=!:G^
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 j.MpQ^eJ7
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Engagement letter V6l*!R
约定书(委托书) }5gAxR,
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2. Planning and risk assessment O/\ L0\T
规划和风险评估 P 3uAS
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General principles WrhC
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一般原则 *OU>s;"$
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Plan and perform audits with an attitude of professional skepticism xlVQ[Mt
持专业的怀疑态度计划和执行审计工作 e*_8B2da
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Audit risks = inherent risk ×control risk ×detection risk Iu6KW :x
审计风险=内在风险×控制风险×检查风险 QjETu
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Risk-based approach &fA`Od6l"
基于风险的办法 ,j
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Understanding the entity and knowledge of the business nd
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了解商业的实质和知识 ]#]m_+} Z
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Assessing the risks of material misstatement and fraud xkR--/f
评估材料错报和舞弊的风险 cSCO7L2E18
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Materiality (level), tolerable error <{m!.9g9
重要性(级别),可容忍误差 \FN"0P(G
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Analytical procedures P<GY"W+rR
分析程序 RC Fb&,51
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Planning an audit b?7?iV4
规划审计工作 T/G1v;]
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Audit documentation: working papers [oOZ6\?HB
审计文件:工作底稿 x!bFbi#!"
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The work of others zR
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其他机构的文件 AbUPJF"F
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Rely on the work of experts !q~s-~d^
依靠专家的工作 ju8tNL,J
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Rely on the work of internal audit BZE
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依靠内部审计工作 6XUcJ0
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3. Internal control b!SGQv(^M
内部控制 "L.)ML
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The evaluation of internal control systems qa#Fa)g*
对内部控制系统的评估 &W