1. Assurance engagements and external audit 保证约定和外部审计 fbv%&z
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Materiality, true and fair presentation, reasonable assurance SA3!a.*c
物质性,真实公平的描述,合理的保证 3hUU$|^4gm
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Appointment, removal and resignation of auditors xn1=@0
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审计人员的的任命、免职和辞职 Km/#\$|}
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )GgO=J:o
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZP*(ZU@j=Z
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior EGD&/%aC
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 uPZ<hG#K
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Engagement letter y*6-?@
约定书(委托书) JIJ79HB
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2. Planning and risk assessment #}y(D{z c
规划和风险评估 ~r%
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General principles ;`CNe$y
一般原则 "V7
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Plan and perform audits with an attitude of professional skepticism F@C^nX9
持专业的怀疑态度计划和执行审计工作 Rq,ST:
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Audit risks = inherent risk ×control risk ×detection risk cwK+{*ZH/
审计风险=内在风险×控制风险×检查风险 =A yDVWpE
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Risk-based approach :f9O3QA
基于风险的办法 zG%ZDH^82_
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Understanding the entity and knowledge of the business O:^m#:[cE
了解商业的实质和知识 WZ#|?pJ
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Assessing the risks of material misstatement and fraud C{"uz_Gh
评估材料错报和舞弊的风险 @ -g'BvS
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Materiality (level), tolerable error d7O\p(M1
重要性(级别),可容忍误差 Gb?O-z%8*
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Analytical procedures $
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分析程序 =2BB ~\G+
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Planning an audit T@. $Zpz
规划审计工作 .*0`}H+_
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Audit documentation: working papers L.]mC !
审计文件:工作底稿 vU|.Gw
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The work of others K9BoIHo
其他机构的文件 #"Wh$
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Rely on the work of experts $1(FN+ Mb
依靠专家的工作 TNvE26.(
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Rely on the work of internal audit WecJ^{g>r{
依靠内部审计工作 TYs#v/)I
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3. Internal control 2k^dxk~$V;
内部控制 o}iqLe\
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The evaluation of internal control systems
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对内部控制系统的评估 $_.m<
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Tests of control 7%(|)3"V
控制测试 v7l4g&