1. Assurance engagements and external audit 保证约定和外部审计 gK
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Materiality, true and fair presentation, reasonable assurance R%Xz3Z&|
物质性,真实公平的描述,合理的保证 _w7yfZLv+
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Appointment, removal and resignation of auditors ~2QD
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审计人员的的任命、免职和辞职 rC6EgWt<V
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x'V:qv*O
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P}
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m2Wi "X(I_
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 3GXmyo:o$
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Engagement letter [2z
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约定书(委托书)
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2. Planning and risk assessment JY$;m3h
规划和风险评估 gVs@T'
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General principles i L'j9_w,
一般原则 *Q;?p
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Plan and perform audits with an attitude of professional skepticism {G{>Qa|
持专业的怀疑态度计划和执行审计工作 u3IhB8'
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Audit risks = inherent risk ×control risk ×detection risk ^NO4
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审计风险=内在风险×控制风险×检查风险 M/YS%1
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Risk-based approach ]i8t
基于风险的办法 seZb;0
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Understanding the entity and knowledge of the business y_2B@cj
了解商业的实质和知识 ~g*5."-i
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Assessing the risks of material misstatement and fraud i ~rb-~o
评估材料错报和舞弊的风险 a&B@F]+
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Materiality (level), tolerable error ^O&&QR