1. Assurance engagements and external audit 保证约定和外部审计 el$@^Wy&$
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Materiality, true and fair presentation, reasonable assurance KJ/Gv#Kj
物质性,真实公平的描述,合理的保证 &^&0,g?To
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Appointment, removal and resignation of auditors p/0dtnXa(
审计人员的的任命、免职和辞职 |a])o
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Zt41f PQ
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,^
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
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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 N4qBCBr(
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Engagement letter aW_Y
约定书(委托书) |#t^D.j
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2. Planning and risk assessment IN6L2/Q
规划和风险评估 q@S\R
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General principles TPx0LDk%(
一般原则 *>aVU'
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Plan and perform audits with an attitude of professional skepticism xv>8rW(Np5
持专业的怀疑态度计划和执行审计工作 A+Un(tU2(
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Audit risks = inherent risk ×control risk ×detection risk 4VF]tX?o
审计风险=内在风险×控制风险×检查风险 f[NxqNn
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Risk-based approach pIrL7Pb0
基于风险的办法 ?gAwMP(>
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Understanding the entity and knowledge of the business Tl"r#
了解商业的实质和知识 ?^:5`
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Assessing the risks of material misstatement and fraud {LKW%G7
评估材料错报和舞弊的风险 m_ wvi
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Materiality (level), tolerable error '%|Um3);0p
重要性(级别),可容忍误差 ;O>zA]Z8r
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Analytical procedures 6e,IjocsB
分析程序 YJz06E1 -9
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Planning an audit 6L~5qbQ
规划审计工作 "kc%d'c(
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Audit documentation: working papers USgO`l\}4
审计文件:工作底稿 b
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The work of others P_Gu~B!Y
其他机构的文件 $WW7,
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Rely on the work of experts ;x|?N*
依靠专家的工作 Hjs#p{t[
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Rely on the work of internal audit b,ZBol|X
依靠内部审计工作 ?`
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3. Internal control #8v l2qWbi
内部控制 r<dvo%I#|
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The evaluation of internal control systems W+V &