1. Assurance engagements and external audit 保证约定和外部审计 tV?-
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Materiality, true and fair presentation, reasonable assurance ]31>0yj[Q
物质性,真实公平的描述,合理的保证 n8 UG{.
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Appointment, removal and resignation of auditors j<NZ4Rf
审计人员的的任命、免职和辞职 ly[j=vBV
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O06 2c)vIY
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Nk63F&J7e
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [#@\A]LO
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 hGU
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Engagement letter F8H4R7
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约定书(委托书) c,CcKy;+
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2. Planning and risk assessment bG)EZ
规划和风险评估 A"tE~m;"7
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General principles Q~R% |Q{&
一般原则 _C@A>]GT
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Plan and perform audits with an attitude of professional skepticism 4A0v>G`E*#
持专业的怀疑态度计划和执行审计工作 p[Zk;AT~
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Audit risks = inherent risk ×control risk ×detection risk e0<Wed
审计风险=内在风险×控制风险×检查风险 F MX^k
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Risk-based approach 3/N~`!zeX
基于风险的办法 BUCPO}I
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Understanding the entity and knowledge of the business A^c
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了解商业的实质和知识 ToK=`0#LNK
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Assessing the risks of material misstatement and fraud L\hid/NL
评估材料错报和舞弊的风险 6&+}Hhe
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Materiality (level), tolerable error KV 8Ok
重要性(级别),可容忍误差 {[4.<|26
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Analytical procedures EfB.K}b^
分析程序 y@@h )P#
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Planning an audit "8p<NsU
规划审计工作 :q >)c]
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Audit documentation: working papers N\"Hf=Y(~
审计文件:工作底稿 P~#LbUP(
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