1. Assurance engagements and external audit 保证约定和外部审计 {dr&46$p
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Materiality, true and fair presentation, reasonable assurance +68K[s,FD
物质性,真实公平的描述,合理的保证 Cx3m\
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Appointment, removal and resignation of auditors '|A5a+[
审计人员的的任命、免职和辞职 G*wW&R)
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]OCJ~Zw
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +]~w ?^h
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UEYM;$_@4o
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 {uQ)p=
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Engagement letter sz2SWk^&
约定书(委托书) 5`
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2. Planning and risk assessment ^@5ui;JV
规划和风险评估 [+cnx21{
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General principles 5\kZgXWIh
一般原则 P+%)0*W
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Plan and perform audits with an attitude of professional skepticism `zOAltfd
持专业的怀疑态度计划和执行审计工作 ;>8TNB e!
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Audit risks = inherent risk ×control risk ×detection risk (>5VS
审计风险=内在风险×控制风险×检查风险 3L%r_N*a
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Risk-based approach lX k-86[M
基于风险的办法 "M#`y!__
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Understanding the entity and knowledge of the business ]!J3?G
了解商业的实质和知识 7'/2 :"
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Assessing the risks of material misstatement and fraud 96E7hp !:
评估材料错报和舞弊的风险 > FcA,
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Materiality (level), tolerable error I%b:Z
重要性(级别),可容忍误差 yc4f\0B/
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Analytical procedures ?9okjLp1n
分析程序 <[f2ZS6
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Planning an audit oYm{I ~"
规划审计工作 V5@[7ncVf
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Audit documentation: working papers hA1hE?c`
审计文件:工作底稿 9X&qdA/q
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The work of others h \cK
其他机构的文件 pC.4AkEO
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Rely on the work of experts jG ;(89QR/
依靠专家的工作 N$a-i
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Rely on the work of internal audit ITqigGan%
依靠内部审计工作 n~i4yn=
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3. Internal control *_rGBW
内部控制
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The evaluation of internal control systems 9@*>$6
对内部控制系统的评估 Wq&c,H
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Tests of control ZO6bG$y64
控制测试 5)NfZN#&