1. Assurance engagements and external audit 保证约定和外部审计 N<$dbqoT|
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Materiality, true and fair presentation, reasonable assurance I1a>w=x!+
物质性,真实公平的描述,合理的保证 ma gZmY~
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Appointment, removal and resignation of auditors Wq+a5[3"
审计人员的的任命、免职和辞职 @MoBR.
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j&
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kL7n`o
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -](NMRqfN
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 Fuz'!
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Engagement letter G[bWjw86O
约定书(委托书) x @a3STKT
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2. Planning and risk assessment _, ki/7{
规划和风险评估 w
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General principles <27:O,I
一般原则 kA"|PtrW
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Plan and perform audits with an attitude of professional skepticism O-=~
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持专业的怀疑态度计划和执行审计工作 Nuebxd
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Audit risks = inherent risk ×control risk ×detection risk r=J+
审计风险=内在风险×控制风险×检查风险 ROWI.|
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Risk-based approach dPm_jX
基于风险的办法 t/k MV6
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Understanding the entity and knowledge of the business Fcz}Gs4
了解商业的实质和知识 $!ATj`}kb
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Assessing the risks of material misstatement and fraud 5fT"`FL?
评估材料错报和舞弊的风险 [wO|P{8\"
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Materiality (level), tolerable error n|M~C\*
重要性(级别),可容忍误差 jR_o!n~5
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Analytical procedures okkMx"
分析程序
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Planning an audit Q`B K
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规划审计工作 Wp
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Audit documentation: working papers ;S5J"1)O~
审计文件:工作底稿 XZ&cTjNB&
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The work of others hRFm]q
其他机构的文件 0zHMtC1,
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Rely on the work of experts `
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依靠专家的工作 t9\}!{<s
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Rely on the work of internal audit ;]PP+h
依靠内部审计工作 itn<