1. Assurance engagements and external audit

保證約定和外部審計

Materiality， true and fair presentation， reasonable assurance

物質性，真實公平的描述，合理的保證

Appointment， removal and resignation of auditors

審計人員的的任命、免職和辭職

Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion

意見類型：無保留意見，保留意見，否定意見，拒絕表示意見

Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior

職業(yè)道德：獨立，客觀，完整，專業(yè)能力，應有的謹慎，保密，職業(yè)行為

Engagement letter

約定書(委托書)

2. Planning and risk assessment

規(guī)劃和風險評估

General principles

一般原則

Plan and perform audits with an attitude of professional skepticism

持專業(yè)的懷疑態(tài)度計劃和執(zhí)行審計工作

Audit risks = inherent risk ×control risk ×detection risk

審計風險=內在風險×控制風險×檢查風險

Risk-based approach

基于風險的辦法

Understanding the entity and knowledge of the business

了解商業(yè)的實質和知識

Assessing the risks of material misstatement and fraud

評估材料錯報和舞弊的風險

Materiality (level)， tolerable error

重要性(級別)，可容忍誤差

Analytical procedures

分析程序

Planning an audit

規(guī)劃審計工作

Audit documentation： working papers

審計文件：工作底稿

The work of others

其他機構的文件

Rely on the work of experts

依靠專家的工作

Rely on the work of internal audit

依靠內部審計工作

3. Internal control

內部控制

The evaluation of internal control systems

對內部控制系統(tǒng)的評估

Tests of control