1. Assurance engagements and external audit 保证约定和外部审计 i%m]<yElm
g5gq{KlU
Materiality, true and fair presentation, reasonable assurance teO%w9ByY
物质性,真实公平的描述,合理的保证 eyq8w
QT
o
u;E@`h;x
Appointment, removal and resignation of auditors Yx4TUA$c'
审计人员的的任命、免职和辞职 wAC*D=Qj
[89qg+z
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2
6yjQ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0{0|M8
? Xb8B5
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'l+).},
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 ^l}Esz`-M
7B@[`>5?%L
Engagement letter K:PPZ|
约定书(委托书) Z5 lE*z
xh$1Rwa
2. Planning and risk assessment NwH`t#zd
规划和风险评估 a}~Xns
|D `r o
General principles
M=Y}w?
一般原则 ^oNk}:>
L*TPLS[lh
Plan and perform audits with an attitude of professional skepticism f>LwsP
持专业的怀疑态度计划和执行审计工作 =+K2`=y;WF
1bW[RK;GE
Audit risks = inherent risk ×control risk ×detection risk UZ8
vZ
审计风险=内在风险×控制风险×检查风险 |a7W@LVYD
Jx#r
Risk-based approach >'>onAIL
基于风险的办法 {ZiZ$itf
!&f(Xs
Understanding the entity and knowledge of the business iGG;
了解商业的实质和知识 CRK%%;=>
[yzDa:%
Assessing the risks of material misstatement and fraud F`W8\u'db
评估材料错报和舞弊的风险 GtQ$`~r
86[/NTD<-
Materiality (level), tolerable error *\9JIi 2
重要性(级别),可容忍误差
FyZ
p,uD
bVEt?E*+
Analytical procedures QLx]%E\
分析程序 ?LP&VU1
Ep/kb-~-
Planning an audit 9$-V/7@)
规划审计工作 oLJP@J
J&%d(EJM
Audit documentation: working papers ?nW K s
审计文件:工作底稿 h{ s- e.
ES~ykE
The work of others EAVB:gE
其他机构的文件 f0S&