1. Assurance engagements and external audit
保證約定和外部審計(jì)
Materiality， true and fair presentation， reasonable assurance
物質(zhì)性，真實(shí)公平的描述，合理的保證
Appointment， removal and resignation of auditors
審計(jì)人員的的任命、免職和辭職
Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion
意見(jiàn)類(lèi)型：無(wú)保留意見(jiàn)，保留意見(jiàn)，否定意見(jiàn)，拒絕表示意見(jiàn)
Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior
職業(yè)道德：獨(dú)立，客觀(guān)，完整，專(zhuān)業(yè)能力，應(yīng)有的謹(jǐn)慎，保密，職業(yè)行為
Engagement letter
約定書(shū)(委托書(shū))
2. Planning and risk assessment
規(guī)劃和風(fēng)險(xiǎn)評(píng)估
General principles
一般原則
Plan and perform audits with an attitude of professional skepticism
持專(zhuān)業(yè)的懷疑態(tài)度計(jì)劃和執(zhí)行審計(jì)工作
Audit risks = inherent risk ×control risk ×detection risk
審計(jì)風(fēng)險(xiǎn)=內(nèi)在風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)
Risk-based approach
基于風(fēng)險(xiǎn)的辦法
Understanding the entity and knowledge of the business
了解商業(yè)的實(shí)質(zhì)和知識(shí)
Assessing the risks of material misstatement and fraud
評(píng)估材料錯(cuò)報(bào)和舞弊的風(fēng)險(xiǎn)
Materiality (level)， tolerable error
重要性(級(jí)別)，可容忍誤差
Analytical procedures
分析程序
Planning an audit
規(guī)劃審計(jì)工作
Audit documentation： working papers
審計(jì)文件：工作底稿
The work of others
其他機(jī)構(gòu)的文件
Rely on the work of experts
依靠專(zhuān)家的工作
Rely on the work of internal audit
依靠?jī)?nèi)部審計(jì)工作
3. Internal control
內(nèi)部控制
The evaluation of internal control systems
對(duì)內(nèi)部控制系統(tǒng)的評(píng)估
Tests of control