1. Assurance engagements and external audit 保证约定和外部审计 hBLJKSv
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Materiality, true and fair presentation, reasonable assurance NV9D;g$Y
物质性,真实公平的描述,合理的保证 5X|=qZ
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Appointment, removal and resignation of auditors \QBODJ1
审计人员的的任命、免职和辞职 Mm:6+
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion SBAq,F'
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &rorBD 5aj
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6*S|$lo9B
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 Zu_m
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Engagement letter \Z
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约定书(委托书) oS/<)>\Gv
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2. Planning and risk assessment 'vhgR2/
规划和风险评估 ?c+_}ja,
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General principles ;B^G<
一般原则 x!{5.#
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Plan and perform audits with an attitude of professional skepticism GW
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持专业的怀疑态度计划和执行审计工作 tt{,f1v0t
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Audit risks = inherent risk ×control risk ×detection risk u<]-%ha$
审计风险=内在风险×控制风险×检查风险 G>M#
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Risk-based approach 9 @!Og(l
基于风险的办法 "k)( ,
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Understanding the entity and knowledge of the business c;&m}ImLe.
了解商业的实质和知识 @8HTC|_vX
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Assessing the risks of material misstatement and fraud (VO)
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评估材料错报和舞弊的风险 Fs|fo-+H}k
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Materiality (level), tolerable error ;? '`XB!
重要性(级别),可容忍误差 .LIEZ^@
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Analytical procedures D}SRr,4v
分析程序 'D1
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Planning an audit *%:p01&+
规划审计工作 ^e"BY(
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Audit documentation: working papers );kO27dg
审计文件:工作底稿 2L[/.|
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The work of others ? #-"YO7
其他机构的文件 qmdl:J|?
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Rely on the work of experts |+~CdA
依靠专家的工作 1tDd4r?Y
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Rely on the work of internal audit @g
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依靠内部审计工作 YjdCCju
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3. Internal control we4e>)
内部控制
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The evaluation of internal control systems W#P)v{K
对内部控制系统的评估 [<