1. Assurance engagements and external audit 保证约定和外部审计 Xde=}9
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Materiality, true and fair presentation, reasonable assurance 5tCq}]q#P
物质性,真实公平的描述,合理的保证 C2,cyhr
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Appointment, removal and resignation of auditors my\oC^/9
审计人员的的任命、免职和辞职 2.&V
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fvBC9^3
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 yNMwd.r[
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .L TFa.jxA
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 ZT-
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Engagement letter b
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约定书(委托书) Nm
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2. Planning and risk assessment #&8pp8wd,}
规划和风险评估 ]A<u eM
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General principles ^l2d?v8
一般原则 Qs[EA_
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Plan and perform audits with an attitude of professional skepticism P :h4
持专业的怀疑态度计划和执行审计工作 -8k
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Audit risks = inherent risk ×control risk ×detection risk -Aym+N9
审计风险=内在风险×控制风险×检查风险 J1ro\"
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Risk-based approach A)a+LW'=u
基于风险的办法 mt]YY<l
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Understanding the entity and knowledge of the business BL^Hj
了解商业的实质和知识 @DKl<F
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Assessing the risks of material misstatement and fraud oW1olmpp=
评估材料错报和舞弊的风险 (2(;u1
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Materiality (level), tolerable error ej53O/hP
重要性(级别),可容忍误差 x3F L/^S
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Analytical procedures m<LzB_G\
分析程序 K>JU/(
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Planning an audit LO*a>9LI
规划审计工作 <