1. Assurance engagements and external audit 保证约定和外部审计 i1]}Q$
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Materiality, true and fair presentation, reasonable assurance 3hzz*9/n
物质性,真实公平的描述,合理的保证 #!_ViG )2^
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Appointment, removal and resignation of auditors o>m*e7l,
审计人员的的任命、免职和辞职 c]qh)F$s8
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 04}c_XFFE
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E>2AG3
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior y`/:E<fVk
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 !.4q{YWcYk
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Engagement letter gd]_OY7L
约定书(委托书) jxYze/I
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2. Planning and risk assessment .R@XstQ
规划和风险评估 p6Ia)!xOGF
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General principles zY-?Bv_D
一般原则 77]lpmC
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Plan and perform audits with an attitude of professional skepticism d4A:XNKB
持专业的怀疑态度计划和执行审计工作 vo~Qo;m
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Audit risks = inherent risk ×control risk ×detection risk R[m+s=+
审计风险=内在风险×控制风险×检查风险 +vV?[e
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Risk-based approach CE|
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基于风险的办法 f Avh!g
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Understanding the entity and knowledge of the business +]~}kvk:
了解商业的实质和知识 DV*e.Y>
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Assessing the risks of material misstatement and fraud o+- 0`!yj
评估材料错报和舞弊的风险 5 (q4o`
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Materiality (level), tolerable error Ty3.u9c4
重要性(级别),可容忍误差 eF4f7>5Cv
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Analytical procedures /NuO>kQa
分析程序 5)->.* G*
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Planning an audit SF"r</c[
规划审计工作 "od2i\
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Audit documentation: working papers Tv|iCYB?
审计文件:工作底稿 PMQlJ&
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The work of others H#T&