1. Assurance engagements and external audit 保证约定和外部审计 $O |Xq7dp
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Materiality, true and fair presentation, reasonable assurance K_MEd1l
物质性,真实公平的描述,合理的保证 lMgguu~qg
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Appointment, removal and resignation of auditors !zK"y[V
审计人员的的任命、免职和辞职 z>!./z]p
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !!.@F;]W
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \; XJ$~>
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fHaF9o+/b
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 )v(rEY
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Engagement letter 1feVFRx'
约定书(委托书) 2m $C;j!D
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2. Planning and risk assessment :a8Sy("
规划和风险评估 "/R?XCBZsb
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一般原则 H ezbCwsx&
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Plan and perform audits with an attitude of professional skepticism X}GX6qAdt
持专业的怀疑态度计划和执行审计工作 D&fOZVuqZ
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Audit risks = inherent risk ×control risk ×detection risk Csu9u'.V
审计风险=内在风险×控制风险×检查风险 IfH/~EtX
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Risk-based approach o"qxR'V
基于风险的办法 _E9[4%f
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Understanding the entity and knowledge of the business M[985bl
了解商业的实质和知识 TTO8tT3[6}
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Assessing the risks of material misstatement and fraud n%WjU)<
评估材料错报和舞弊的风险 blomB2vQ
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Materiality (level), tolerable error /sYr?b!/<6
重要性(级别),可容忍误差 &am<_Tn*3
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Analytical procedures SOPair <r
分析程序 2(uh7#Q
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Planning an audit _ow7E\70
规划审计工作 zn/>t-Bc
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