1. Assurance engagements and external audit 保证约定和外部审计 d"7l<
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Materiality, true and fair presentation, reasonable assurance ]A;{D~X^w
物质性,真实公平的描述,合理的保证 >o#5tNm
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Appointment, removal and resignation of auditors "zT#*>U
审计人员的的任命、免职和辞职 kQr\ktN\
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /& qN yo
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rPk=9I
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "`s
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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 z[7j`J|Kk
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Engagement letter q#8$@*I
约定书(委托书) !,f#oCL
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2. Planning and risk assessment !9$xfg}
规划和风险评估 /uTU
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General principles -I#]#i@gX
一般原则 }'?N+MN
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Plan and perform audits with an attitude of professional skepticism WVP^C71
持专业的怀疑态度计划和执行审计工作 ^,Paih
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Audit risks = inherent risk ×control risk ×detection risk t+R8{9L-
审计风险=内在风险×控制风险×检查风险 CC(At.dd
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Risk-based approach yJt0KUw@!
基于风险的办法 M_o<6C
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Understanding the entity and knowledge of the business +1 K9
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了解商业的实质和知识 .?gpIZv
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Assessing the risks of material misstatement and fraud (6xrs_ea
评估材料错报和舞弊的风险 O
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Materiality (level), tolerable error g$++\%k&
重要性(级别),可容忍误差 <f
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Analytical procedures RHV&m()Q
分析程序 G0Q8"]
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Planning an audit tgu}^TfKkg
规划审计工作 6cCC+
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Audit documentation: working papers
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审计文件:工作底稿 V!eq)L
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The work of others %p5%Fs`sd
其他机构的文件 jQAK
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Rely on the work of experts F_m[EB
依靠专家的工作 9=(*#gRd
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Rely on the work of internal audit N:#"4e
依靠内部审计工作 80X #V
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3. Internal control *\?tW]8<
内部控制 #q7`"E=M"
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The evaluation of internal control systems ]!yuD/4A
对内部控制系统的评估 -Y#YwBy;M
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Tests of control YT)jBS~&
控制测试 5*.JXxE;U
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Substantive procedures (time, nature, extent) NaeG2>1
实质性程序(时间,性质,程度) 7*bUy)UZ
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