1. Assurance engagements and external audit 保证约定和外部审计 ,Kuk_@(}5~
w#oGX
Materiality, true and fair presentation, reasonable assurance G3G/xC"
物质性,真实公平的描述,合理的保证 <"<Mbbp
?-pi,O~(p
Appointment, removal and resignation of auditors ]fj- `==
审计人员的的任命、免职和辞职 bG"HD?A_
aYqm0HCT
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |+98h&U~
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g6WPPpqus
[!EXMpq'
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~8TF*3[}[
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
98GlhogWt
2UiR~P]%
Engagement letter I"-dTa
约定书(委托书) _3/ec]1
t-WjL@$F/
2. Planning and risk assessment w!\3ICB
规划和风险评估 _K'7(d0z
3)3Hck
General principles C6|(ktt
一般原则 qe?Qeh(!X
/be=u@KV
Plan and perform audits with an attitude of professional skepticism 3V?817&6z
持专业的怀疑态度计划和执行审计工作 !siWEzw
+c--&tBo
Audit risks = inherent risk ×control risk ×detection risk Pe}PH
I
审计风险=内在风险×控制风险×检查风险 );Z]SGd
fxd0e;NAAh
Risk-based approach 3+ =I;nj
基于风险的办法 GX
}q9
VevNG*
Understanding the entity and knowledge of the business 8u>gbdU
了解商业的实质和知识 \:Za[6
%m eLW&
Assessing the risks of material misstatement and fraud !;v.>.lw
评估材料错报和舞弊的风险 4 /'N|c.
z<B CLP
Materiality (level), tolerable error EiWd+v,QJQ
重要性(级别),可容忍误差 CQgcC-)ns]
%?9Ok
Analytical procedures yS!(Ap
分析程序 :HRT 2I
Ja|{1&J.
Planning an audit K*Ks"
Vx
规划审计工作 "UG
K8x
L&kr