1. Assurance engagements and external audit 保证约定和外部审计 p*_^JU(<p
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Materiality, true and fair presentation, reasonable assurance Hmi]qK[F
物质性,真实公平的描述,合理的保证 fi6i{(K
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Appointment, removal and resignation of auditors <lBY
审计人员的的任命、免职和辞职 };z[x2l^
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O"D0+BK79e
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BmP!/i_
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior X4"D Lt"
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 i^2yq&uT(
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Engagement letter CSC
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约定书(委托书) 9mEt**s
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2. Planning and risk assessment ,1}c% C*,Q
规划和风险评估 <]jKpJ{3N
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General principles q
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一般原则 EPE9
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Plan and perform audits with an attitude of professional skepticism hd@ >p.
持专业的怀疑态度计划和执行审计工作 _|!FhZ
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Audit risks = inherent risk ×control risk ×detection risk l20fA-T
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审计风险=内在风险×控制风险×检查风险 d'4^c,d
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Risk-based approach \,b@^W6e>
基于风险的办法 YhVV~bvz*
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Understanding the entity and knowledge of the business <d$L}uQwg
了解商业的实质和知识 `H_.<``>
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Assessing the risks of material misstatement and fraud [HV>4,,3"
评估材料错报和舞弊的风险 Od?M4Ed(
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Materiality (level), tolerable error &g{b5x{iD
重要性(级别),可容忍误差 RW#&