1. Assurance engagements and external audit 保证约定和外部审计 M]\p9p(_
%O9kq
Materiality, true and fair presentation, reasonable assurance eVRFb#EU0e
物质性,真实公平的描述,合理的保证 h>s|MZQ:*
o;.6Y `-fJ
Appointment, removal and resignation of auditors >
G4EiJS
审计人员的的任命、免职和辞职 'A#`,^]uLF
Kk?]z7s-4
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8|:bis~wm
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 () l#}H`m
1h.Ypzu
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +59tX2@Q
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 ym>>5 (bni
^]iIvIp
Engagement letter - v\n0Jt
约定书(委托书) L;wfTZa
-!X,MDO
2. Planning and risk assessment H.sYy-_]F
规划和风险评估 i5oV,fiZo
MS`wd
General principles U g'y
一般原则 VBHDI{HzRv
A6?+$ Hr
Plan and perform audits with an attitude of professional skepticism B/P E{ /
持专业的怀疑态度计划和执行审计工作 P!;%DI!<b
%Se@8d8
Audit risks = inherent risk ×control risk ×detection risk 3*N-@;[>b
审计风险=内在风险×控制风险×检查风险 w!~%v
#
zn5U(>=c
Risk-based approach p&Os5zw;|
基于风险的办法 I-@A{vvPK
Pfy2PpA
Understanding the entity and knowledge of the business ]h]| PdN
了解商业的实质和知识 /h)_Q;35S;
W(5et5DN,
Assessing the risks of material misstatement and fraud %t*_Rtz\o
评估材料错报和舞弊的风险 u`%Kh_
3<5E254N
Materiality (level), tolerable error @S69u s}
重要性(级别),可容忍误差 QKj8~l(
*$
Analytical procedures vDGAC'
分析程序
0?]Y^:
fjc8@S5x9j
Planning an audit XkG:1H;Q%
规划审计工作 O8&