1. Assurance engagements and external audit 保证约定和外部审计 yNCEz/4
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Materiality, true and fair presentation, reasonable assurance +G*JrwJ&=
物质性,真实公平的描述,合理的保证 Ws I>n
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Appointment, removal and resignation of auditors .Z\Q4x#!Z
审计人员的的任命、免职和辞职 ]<XR]FHx)
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sk}{E@
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "m$3)7 $
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uO6{r v\
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 G[,Q95`w?<
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Engagement letter ,q#0hy%5/
约定书(委托书) {X~gwoz
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2. Planning and risk assessment IH9.F
规划和风险评估 LWnR?Qve<
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General principles o!c]
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一般原则 ^oM|<";!?D
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Plan and perform audits with an attitude of professional skepticism +4))/`DA
持专业的怀疑态度计划和执行审计工作 Gl}Qxv
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Audit risks = inherent risk ×control risk ×detection risk aEt/NwgiQ
审计风险=内在风险×控制风险×检查风险 K`g7$r)U[
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Risk-based approach "IQ/LbOqm_
基于风险的办法 ;30nd=
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Understanding the entity and knowledge of the business CW&.
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了解商业的实质和知识 oczG|_
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Assessing the risks of material misstatement and fraud ~;]W T
评估材料错报和舞弊的风险 [ic 870_
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Materiality (level), tolerable error E>|: D
重要性(级别),可容忍误差 v\tEVhm
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Analytical procedures 0Hxmm@X
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分析程序 *)M49a*UD
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Planning an audit "VG+1r+]4
规划审计工作 HlvuW(,x=
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Audit documentation: working papers ~*A8+@\R
审计文件:工作底稿 -i yyn^|
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The work of others G s+3e8
其他机构的文件 Zwz&