1. Assurance engagements and external audit 保证约定和外部审计 ,8K'F
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Materiality, true and fair presentation, reasonable assurance fu\s`W6f&
物质性,真实公平的描述,合理的保证 6`nR5 fh
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Appointment, removal and resignation of auditors W=-|`
审计人员的的任命、免职和辞职 mv
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lxb 8xY
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2wh#$zGy
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W"(u^}
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 gT1P*N;v
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Engagement letter iQ`]ms+
约定书(委托书) oNRG25
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2. Planning and risk assessment p!"(s/=
规划和风险评估 K84&sSi
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General principles .)PqN s:
一般原则 Enj_tJs
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Plan and perform audits with an attitude of professional skepticism 9&jPp4qG
持专业的怀疑态度计划和执行审计工作 hLuJWjCV
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Audit risks = inherent risk ×control risk ×detection risk e@
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审计风险=内在风险×控制风险×检查风险 E 5kF^P
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Risk-based approach E <@\>y.[
基于风险的办法 Ph)|j&]
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Understanding the entity and knowledge of the business _X%Dw
了解商业的实质和知识 P/aDd@j
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Assessing the risks of material misstatement and fraud {e9Y
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评估材料错报和舞弊的风险 YN#XmX%
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Materiality (level), tolerable error BlaJl[P iv
重要性(级别),可容忍误差 rWr/ p^~
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Analytical procedures @36S}5Oa
分析程序 ~I$}#
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Planning an audit n6cq\@~A
规划审计工作 gM, &Spn
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Audit documentation: working papers 5P\N"Yjx'
审计文件:工作底稿 Kq7C0)23
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The work of others jsWX 6(=
其他机构的文件 pTET%)3
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Rely on the work of experts H-a^BZ&iU
依靠专家的工作 .eTk=i[N-
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Rely on the work of internal audit coAW9=o}
依靠内部审计工作 ;IhPvff
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3. Internal control ,i!
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内部控制 +2yF|/WW#
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The evaluation of internal control systems Oxj(g;}
对内部控制系统的评估 '>]&r