1. Assurance engagements and external audit 保证约定和外部审计 ^XBzZ!h|
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Materiality, true and fair presentation, reasonable assurance K$G RJ
物质性,真实公平的描述,合理的保证 F!gNt<fZ
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Appointment, removal and resignation of auditors j ,C,5l=
审计人员的的任命、免职和辞职 Ufdl|smt1
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;8ET!&k*>E
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .hX0c"f]b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]cm6 |`pz
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 (*6m^
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Engagement letter sdJ%S*)5G$
约定书(委托书) c~}={4M]
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2. Planning and risk assessment !K3})& w
规划和风险评估 9Uh
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General principles +Edzjf~Tt
一般原则 M{?.hq
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Plan and perform audits with an attitude of professional skepticism VL+N:wb>
持专业的怀疑态度计划和执行审计工作 E6Q]A~
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Audit risks = inherent risk ×control risk ×detection risk q,B3ru.?d
审计风险=内在风险×控制风险×检查风险 }*
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Risk-based approach _1^8xFe2
基于风险的办法 A4G,}r *n
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Understanding the entity and knowledge of the business Rj[hhSx 2
了解商业的实质和知识 Hm %g_Mt
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Assessing the risks of material misstatement and fraud g(aZT#i i=
评估材料错报和舞弊的风险 fb\DiKsW
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Materiality (level), tolerable error ' .B.V?7
重要性(级别),可容忍误差 egm)a
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Analytical procedures OJAx:&