1. Assurance engagements and external audit 保证约定和外部审计 | )S{(#k
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Materiality, true and fair presentation, reasonable assurance %L.rcbg:<c
物质性,真实公平的描述,合理的保证 f#2#g%x
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Appointment, removal and resignation of auditors KXDz'9_
审计人员的的任命、免职和辞职 pIrv$^
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion sF,
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 se"u
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2@O
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 E{?L= ^cU
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Engagement letter 'II
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约定书(委托书) ?\l!]vu*
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2. Planning and risk assessment kkG_ +Y
规划和风险评估 >J?jr&i
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General principles @ICejB<
一般原则 KX$qM g1j
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Plan and perform audits with an attitude of professional skepticism ejDCmD
持专业的怀疑态度计划和执行审计工作 u>j 5`OXo
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Audit risks = inherent risk ×control risk ×detection risk 1'gKZB)TG7
审计风险=内在风险×控制风险×检查风险 FL5ibg
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Risk-based approach !e9N3Ga
基于风险的办法 F?!};~$=Z
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Understanding the entity and knowledge of the business -(|7`
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了解商业的实质和知识 KLj 4LOs
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Assessing the risks of material misstatement and fraud $ $W{HsX
评估材料错报和舞弊的风险 ~k"eEV
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Materiality (level), tolerable error m.;{ 8AM%f
重要性(级别),可容忍误差 cS. 7\0$
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Analytical procedures z|taa;iM
分析程序 {yul.m
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Planning an audit
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规划审计工作 \a9D[wk;@
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Audit documentation: working papers a)YJ4\Qg[
审计文件:工作底稿 )F=JkG
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The work of others 2D\x-!l/
其他机构的文件 5e~ j
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Rely on the work of experts iqc4O
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依靠专家的工作 :e5:\|5*5
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Rely on the work of internal audit wC4AVJJ^>
依靠内部审计工作 mgJ]@s}9
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3. Internal control 'b?#4rq}
内部控制 1( QWt
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