1. Assurance engagements and external audit 保证约定和外部审计 1q])"l"<
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Materiality, true and fair presentation, reasonable assurance 5w\>Whbd
物质性,真实公平的描述,合理的保证 H>x(c|ZBp
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Appointment, removal and resignation of auditors "QWF&-kAI
审计人员的的任命、免职和辞职 7g}lg8M
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [/s^(2%
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E,F'k2yU
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pohA??t2:
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 SIBNU3;DL
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Engagement letter 8| 6:
约定书(委托书) GWNLET
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2. Planning and risk assessment \,-t]$9
规划和风险评估 "Dc6kn^}3
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General principles jm_b3!J
一般原则 6^vMJ82U
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Plan and perform audits with an attitude of professional skepticism Mpfdl65
持专业的怀疑态度计划和执行审计工作 U4J9bp|
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Audit risks = inherent risk ×control risk ×detection risk _B@=fY(g!
审计风险=内在风险×控制风险×检查风险 QEe\1>1"&
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Risk-based approach 03F%!Rm/j
基于风险的办法 u~|D;e
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Understanding the entity and knowledge of the business HA?<j|M
了解商业的实质和知识 }tvLe3
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Assessing the risks of material misstatement and fraud e/pZLj]M
评估材料错报和舞弊的风险 +1Qa7\
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Materiality (level), tolerable error %S G**7
重要性(级别),可容忍误差 Ow0-}Im~
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Analytical procedures C%$:Oq
分析程序 2S~cW./#fX
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Planning an audit f^P:eBgpx
规划审计工作 hL1q9%
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Audit documentation: working papers h]wahExYP
审计文件:工作底稿 y4%u<