1. Assurance engagements and external audit 保证约定和外部审计 Z=Cw7E
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Materiality, true and fair presentation, reasonable assurance ,]nRnI^
物质性,真实公平的描述,合理的保证 Wp+lI1t
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Appointment, removal and resignation of auditors E_I-.o|
审计人员的的任命、免职和辞职 :5$ErI
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IZm6.F
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $_;rqTk]g
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =+ b>d\7xG
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ^#C+l
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Engagement letter Nsq=1)
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约定书(委托书) jMCd`Q]K
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2. Planning and risk assessment QlV(D<
规划和风险评估 j`q>YPp
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General principles "U"fsAc#
一般原则 @*~yVV!5
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Plan and perform audits with an attitude of professional skepticism 1*G&ZI
持专业的怀疑态度计划和执行审计工作 -:pVDxO
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Audit risks = inherent risk ×control risk ×detection risk (gPB@hAv
审计风险=内在风险×控制风险×检查风险 qo7<g*kf~
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Risk-based approach 38m9t'
基于风险的办法 ("PZ!z1m1
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Understanding the entity and knowledge of the business k{lo'
了解商业的实质和知识 \m}a%/
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Assessing the risks of material misstatement and fraud =,q/FY:
评估材料错报和舞弊的风险 d*e8P ep
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Materiality (level), tolerable error wJJ|]^0.
重要性(级别),可容忍误差 Lg(G&ljE@k
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Analytical procedures H)E,([
分析程序 {d'B._#i
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Planning an audit 1 oKY7i$
规划审计工作 ^ H2TSaJ;
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Audit documentation: working papers UMBeY[?
审计文件:工作底稿 [ ^\{>m7
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The work of others COm^ti-p
其他机构的文件 *0@Z+'M?
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Rely on the work of experts B8T5?bl
依靠专家的工作 17c`c.yP
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