1. Assurance engagements and external audit 保证约定和外部审计 5> k:PKHL
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Materiality, true and fair presentation, reasonable assurance 8|u
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物质性,真实公平的描述,合理的保证 HU3:6R&
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Appointment, removal and resignation of auditors _;lw,;ftA
审计人员的的任命、免职和辞职 7)66e
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DaQ"Df_X
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q&9yrx.
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4aW@c<-r?
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 m[hL
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Engagement letter *$f=`sj
约定书(委托书) Z\&f"z?L
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2. Planning and risk assessment SZyk G[
规划和风险评估 ~9X^3.nI
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General principles ]
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一般原则 q=1 NRG
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Plan and perform audits with an attitude of professional skepticism fXD+
持专业的怀疑态度计划和执行审计工作 Q*ITs!~Z
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Audit risks = inherent risk ×control risk ×detection risk qi-XNB`b
审计风险=内在风险×控制风险×检查风险 m[DQ;`Y
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Risk-based approach &L o TO+
基于风险的办法 }gp@0ri%5
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Understanding the entity and knowledge of the business !_W:%t)g
了解商业的实质和知识 QX,$JM3
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Assessing the risks of material misstatement and fraud 7DB_Z/uU
评估材料错报和舞弊的风险 1S{Biqi+
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Materiality (level), tolerable error t,/ G
重要性(级别),可容忍误差 Q>niJ'7WF
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Analytical procedures 3%WB?kc
分析程序 [W[{
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Planning an audit ggso9ZlLu+
规划审计工作 EF/d7
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Audit documentation: working papers SZ` 7t=I2
审计文件:工作底稿 hmy%X`%j
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The work of others 6[bopin
其他机构的文件 JWVV?~1
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Rely on the work of experts X>(1fra4
依靠专家的工作 5LeZ?'"c
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Rely on the work of internal audit 7h'
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依靠内部审计工作 /:|vJ|dJ
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3. Internal control 2.qPMqH
内部控制 C6+ 5G-Z
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