1. Assurance engagements and external audit 保证约定和外部审计 :Ea]baM"
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Materiality, true and fair presentation, reasonable assurance iow8H' F
物质性,真实公平的描述,合理的保证 [s!c c:JR
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Appointment, removal and resignation of auditors v2#qs*sW8
审计人员的的任命、免职和辞职 atFu
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a'@?c_y;$
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7"_gX
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !P)7t`X
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 LD5E
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Engagement letter 9;c]_zt
约定书(委托书) *!(
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2. Planning and risk assessment qo;F]v*pkK
规划和风险评估 r(=3yd/G$
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General principles [C~{g#
一般原则 jd DcmR
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Plan and perform audits with an attitude of professional skepticism +%RXV~
持专业的怀疑态度计划和执行审计工作 hta$k%2
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Audit risks = inherent risk ×control risk ×detection risk 8<ri"m,
审计风险=内在风险×控制风险×检查风险 jZY9Lx8o
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Risk-based approach K>$od^f%c
基于风险的办法 Y-,1&$&
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Understanding the entity and knowledge of the business >7V&pH'
了解商业的实质和知识 fx4X!(w!B
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Assessing the risks of material misstatement and fraud <<![3&p#
评估材料错报和舞弊的风险 )6mv7M{
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Materiality (level), tolerable error 2?7a\s
重要性(级别),可容忍误差 'W j Q
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