1. Assurance engagements and external audit 保证约定和外部审计 g6(u6%MD
hC2_Yr>N%
Materiality, true and fair presentation, reasonable assurance `dm}|$X|
物质性,真实公平的描述,合理的保证 PJ
'.s
7gP8K`w?[
Appointment, removal and resignation of auditors Sj9NhtF]f
审计人员的的任命、免职和辞职 {"@E_{\
wf
/DLAC
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #(o( p
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Jsw%
.<
lPOcX'3\
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |<w
Z;d
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 +I_p\/J?w/
;eiqzdP
Engagement letter =J827c{.
约定书(委托书) O>Ao#_*hOb
FA#8
2. Planning and risk assessment JB(P-Y#yyA
规划和风险评估 Vv~:^6il
6),VN>j
General principles [B" CN
nA
一般原则 h$I
2T
V8IEfU
Plan and perform audits with an attitude of professional skepticism P'p5-l UK
持专业的怀疑态度计划和执行审计工作 bT#re
4KT-U6zNx
Audit risks = inherent risk ×control risk ×detection risk '(&,i/O
审计风险=内在风险×控制风险×检查风险 Ilv
_.
DgRA\[c
Risk-based approach s5D<c'-
基于风险的办法 E@D}
Sqt
OVf%m~%&s
Understanding the entity and knowledge of the business N[8y+2SZ
了解商业的实质和知识 TP?HxO_C
4Q5c'
Assessing the risks of material misstatement and fraud HzD=F3\r|
评估材料错报和舞弊的风险 ZX03FJL7u
6n5>{X
Materiality (level), tolerable error [I4&E >
重要性(级别),可容忍误差 nN[gAM (
)R]gJ_,c
Analytical procedures oar`xH$C
分析程序 BHEZ<K[U
"
H;iAv
Planning an audit oCR-KR>{Q
规划审计工作 6<+ 8[o
i0e aBG]I
Audit documentation: working papers 4KCJ(<p|
审计文件:工作底稿 d vTsbs/6
4.}J'3 .
The work of others {ehAF=C
其他机构的文件 2[Q/|D}}|
^VAvQ(b!:i
Rely on the work of experts PTFe>~vr*
依靠专家的工作 sCw X|
268H!'!\
Rely on the work of internal audit O]N
8QH
依靠内部审计工作 >Vvjs
GUqhm$6a
3. Internal control F^)SQ%xx
内部控制 pu9u
b.
Nw=mSW^E
The evaluation of internal control systems "f-z3kL
对内部控制系统的评估 !JE=QG"
*
g;4?_f
Tests of control Z2wgfP`
控制测试 sU}.2
k
Z$&