1. Assurance engagements and external audit 保证约定和外部审计 ,~COZi;R.D
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Materiality, true and fair presentation, reasonable assurance S}(8f!9<
物质性,真实公平的描述,合理的保证 ]hA,LY f
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Appointment, removal and resignation of auditors + WVIZZ8
审计人员的的任命、免职和辞职 q2hFOm
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]1D%zKY%$Z
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (D<(6?
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &?0:v`4Y
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 *wuqa)q2
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Engagement letter O}Hf
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约定书(委托书) #sTEQjJ,J
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2. Planning and risk assessment 9i5tVOhE
规划和风险评估 Qck|#tc
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General principles w]u@G-e
一般原则 ('O}&F1
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Plan and perform audits with an attitude of professional skepticism K
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持专业的怀疑态度计划和执行审计工作 "T2"]u<52
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Audit risks = inherent risk ×control risk ×detection risk LJFG0 W
审计风险=内在风险×控制风险×检查风险 W#'c5:m
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Risk-based approach #*9-d/K
基于风险的办法 .B72C[' c
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Understanding the entity and knowledge of the business ;{#^MD MB
了解商业的实质和知识 <q
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Assessing the risks of material misstatement and fraud v>Lm;q(
评估材料错报和舞弊的风险 J-xS:Ha'l
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Materiality (level), tolerable error JhHWu<
重要性(级别),可容忍误差 :i~W
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Analytical procedures 6"/WZmOp
分析程序 fX~'Zk\u
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Planning an audit `'I{U5;e
规划审计工作 o:S0*
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Audit documentation: working papers m2~