1. Assurance engagements and external audit 保证约定和外部审计 h\4enu9[RL
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Materiality, true and fair presentation, reasonable assurance -Np}<O`./
物质性,真实公平的描述,合理的保证 S;tvt/\!Z
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Appointment, removal and resignation of auditors C6qGCzlG`
审计人员的的任命、免职和辞职 EKUiX#p:M
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P} w0=
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q}C;~nMD
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 63VgQ
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 I7+yu>
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Engagement letter PnH5[4&k
约定书(委托书) Qx8O&C?Ti
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2. Planning and risk assessment ;pqS|ayl
规划和风险评估 \eXuNv_
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General principles cvC 7#i[G
一般原则 NCVhWD21|
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Plan and perform audits with an attitude of professional skepticism K@?K4o
持专业的怀疑态度计划和执行审计工作 #Eqx Eo;
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Audit risks = inherent risk ×control risk ×detection risk QtLd(&
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审计风险=内在风险×控制风险×检查风险 %>1C($^
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Risk-based approach X$=/H 6R5Z
基于风险的办法 eC_i]q&o|
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Understanding the entity and knowledge of the business MC1&X'
了解商业的实质和知识 |<#yXSi
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Assessing the risks of material misstatement and fraud |eksvO'~
评估材料错报和舞弊的风险 K/$5SN1
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Materiality (level), tolerable error A27!I+M
重要性(级别),可容忍误差 ->W rBO
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Analytical procedures :H/Rhx=
分析程序 #<vzQ\~Y
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Planning an audit e!w#{</8Q
规划审计工作 q&esI
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Audit documentation: working papers juMHc$d17
审计文件:工作底稿 A`V:r2hnb
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The work of others eIbz`|%3
其他机构的文件 V=E5pB`Pr
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Rely on the work of experts " t,ZO
依靠专家的工作 X]s="^
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