1. Assurance engagements and external audit 保证约定和外部审计 Thu_`QP^
M$.bC0}T
Materiality, true and fair presentation, reasonable assurance ](v,2(}=
物质性,真实公平的描述,合理的保证 lNf );!}SM
7)[2Ud8
Appointment, removal and resignation of auditors OI*ltba?
审计人员的的任命、免职和辞职 ^*4#ZvpG2
]n>9(Mp!M
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9C2pGfEbn}
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QV.>Cy
\!30t1EZ
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fx}v.A5
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 TB?'<hD:
l)o!&]2
Engagement letter f3qR7%X?
约定书(委托书) Y0kcxpK/
wr:W}Z@pL
2. Planning and risk assessment XR9kxTuk
规划和风险评估 Y:\]d1C
g!'
x5#]n
General principles {5D%<Te
一般原则 DBHHJD/q
fZr{x$]N0
Plan and perform audits with an attitude of professional skepticism ,/GFD[SQ
持专业的怀疑态度计划和执行审计工作 h.]^ o*DJ
|f$ws R`&
Audit risks = inherent risk ×control risk ×detection risk E2dS@!]V
审计风险=内在风险×控制风险×检查风险 `7y3C\zyQ
xzOvc<u
Risk-based approach 5de1r B|
基于风险的办法 Gey-8
H.]V-|U
Understanding the entity and knowledge of the business QxaMe8(
了解商业的实质和知识 BTj1
C
l3u+fE,;_
Assessing the risks of material misstatement and fraud a@&qdp
评估材料错报和舞弊的风险 CQ<