1. Assurance engagements and external audit 保证约定和外部审计 hSB?@I4s<\
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Materiality, true and fair presentation, reasonable assurance H;NbQ
物质性,真实公平的描述,合理的保证 k[\a)WcY8
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Appointment, removal and resignation of auditors KOey8tB)1
审计人员的的任命、免职和辞职 zB*euHIqZ
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %r%So_^
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !\-WEQrp\
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \M{[f=6llh
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 }aF
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Engagement letter w(U:U-MNe
约定书(委托书) PU1,DU
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2. Planning and risk assessment m:uPEpcU
规划和风险评估 7(bQ}mHl\
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General principles IA4N@ijRxh
一般原则 ;au*V5a%
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Plan and perform audits with an attitude of professional skepticism %{!R
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持专业的怀疑态度计划和执行审计工作 4zjs!AK%
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Audit risks = inherent risk ×control risk ×detection risk 0K`
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审计风险=内在风险×控制风险×检查风险 &<3&'*ueW
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Risk-based approach >oGiIYq
基于风险的办法 H4:&%"j7
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Understanding the entity and knowledge of the business =Mj0:rW
了解商业的实质和知识 ;),"
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Assessing the risks of material misstatement and fraud vDFGd-S
评估材料错报和舞弊的风险 aS84n.?vq
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Materiality (level), tolerable error VwyVEZt
重要性(级别),可容忍误差 wi_'iv
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Analytical procedures Vi*e@IP/
分析程序 (UL4+ta
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Planning an audit M5g\s;y;
规划审计工作 PLX>-7@
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Audit documentation: working papers )Ry<a$Q3
审计文件:工作底稿 .fAv*pUzU
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The work of others kLj$@E`4
其他机构的文件 j8Cho5C
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