1. Assurance engagements and external audit 保证约定和外部审计 dwd5P7
lyY\P6
X
Materiality, true and fair presentation, reasonable assurance 77KB-l2
物质性,真实公平的描述,合理的保证 2a=3->D&
(}Q(Ux@X
Appointment, removal and resignation of auditors <'n'>@
审计人员的的任命、免职和辞职 1b^e4
b`
a4SfbQS
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
;gS)o#v0
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0 &M~lJ
MI^@p`s
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -;NGS
)RM
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 oT76)O
~
_ ogeD
Engagement letter H(L.k;B
约定书(委托书) X:N`x
cQg:yoF
2. Planning and risk assessment tuT>,BbR
规划和风险评估 RT+pB{Y
Db:^Omwo
General principles WC&V9Yk
一般原则 G>siyUh
C K#^`w
Plan and perform audits with an attitude of professional skepticism bsuGZ
持专业的怀疑态度计划和执行审计工作 7:[u.c
d
|ry![\
Audit risks = inherent risk ×control risk ×detection risk W&g