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1.鉴证业务和外部审计:Assurance engagements and external audit
2.风险导向型审计:Risk-oriented audit risk-oriented audit risk oriented audit
3.审计风险=重大错报风险×检查风险:Audit risks=Risk of material misstatement ×Detection risk
4.重要性:Materiality
5.审计抽样:Auditing sampling auditing sampling
6.独立、客观和公正,专业胜任能力,应有的关注:Independence, Objectivity, Integrity, Professional competence, Due care
7.审计计划和风险评估:Audit planning and risk assessment
8.分析性复核程序:Analytical review procedures
9.内部控制:Internal control
10.控制测试:Tests of control
11.实质性程序:Substantive procedures
12.审计证据:Audit evidence
13.函证:Confirmation
14.无保留意见,保留意见,否定意见,无法表示意见:Unmodified opinion, Modified opinion, Adverse opinion, Disclaimer of opinion
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