1. Assurance engagements and external audit 保证约定和外部审计 ZZ<uiN$
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Materiality, true and fair presentation, reasonable assurance dA`.
物质性,真实公平的描述,合理的保证 =,/08Cs
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Appointment, removal and resignation of auditors f
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审计人员的的任命、免职和辞职 vgc#IEx@
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WW'8&:x
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 pohA??t2:
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *nv%~t
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 8| 6:
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Engagement letter jIq@@8 @o
约定书(委托书) z%Xz*uu(|
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2. Planning and risk assessment 2{v$GFc/
规划和风险评估 HAHv^
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General principles K8sgeX|
一般原则 QJL%J
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Plan and perform audits with an attitude of professional skepticism ~w&P]L\dB
持专业的怀疑态度计划和执行审计工作 R. sRH/6
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Audit risks = inherent risk ×control risk ×detection risk K0|8h!WF+
审计风险=内在风险×控制风险×检查风险 #}/YnVk
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Risk-based approach }r}$8M+1
基于风险的办法 {bxTODt@
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Understanding the entity and knowledge of the business i?.7o*w8
了解商业的实质和知识 y"Fp4$qb
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Assessing the risks of material misstatement and fraud [jPUAr}
评估材料错报和舞弊的风险 0Q81$% @<
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Materiality (level), tolerable error xWw Qm'I2}
重要性(级别),可容忍误差 (]JZ1s|
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Analytical procedures #kO.'oIl
分析程序 .eg?FB'7
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Planning an audit ~uF%*
规划审计工作 ,_STt)
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Audit documentation: working papers *SW.K{{
审计文件:工作底稿 }:5_vH0
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The work of others |v,5s=}7
其他机构的文件 %^e~;i=2
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Rely on the work of experts ,G";ny[$
依靠专家的工作 cs'ylGH
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Rely on the work of internal audit 4eZ
依靠内部审计工作 V-#OiMWa~
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3. Internal control av-l_iE
内部控制 s:_M+_7_
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The evaluation of internal control systems G+k[.
对内部控制系统的评估 tY?_#rc
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Tests of control OQ[E-%v1 R
控制测试 +~gqPk
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Substantive procedures (time, nature, extent) _cz&f