1. Assurance engagements and external audit 保证约定和外部审计 R#?atL$(
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Materiality, true and fair presentation, reasonable assurance n{qVF#N_
物质性,真实公平的描述,合理的保证 BZKg:;9
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Appointment, removal and resignation of auditors V\Y,4&bI
审计人员的的任命、免职和辞职 [9}<N2,9z
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }5z!FXB
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 tu@-+<*
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [H9<JdUZ
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 JDp=w,7LF
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Engagement letter !\$4A,
约定书(委托书) |%rRALIY
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2. Planning and risk assessment x>Dix1b:.
规划和风险评估 ZEpu5`
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General principles [Z;H=`
一般原则 sYSq >M
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Plan and perform audits with an attitude of professional skepticism 0C"2?etMx
持专业的怀疑态度计划和执行审计工作 P!)F1U]!
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Audit risks = inherent risk ×control risk ×detection risk *+2BZZwT
审计风险=内在风险×控制风险×检查风险 _W,?_"[R=
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Risk-based approach hh.`Yu L
基于风险的办法 2$2@?]|?
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Understanding the entity and knowledge of the business yM(ezb
了解商业的实质和知识 }XRfHQk
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Assessing the risks of material misstatement and fraud UIZ9"Da
评估材料错报和舞弊的风险 O`PQ4Q*F
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Materiality (level), tolerable error N>g6KgX{K
重要性(级别),可容忍误差 j.V7`x
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Analytical procedures O -p^S
分析程序 h^w# I
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Planning an audit &4M,)Q (
规划审计工作 qA25P<