1. Assurance engagements and external audit 保证约定和外部审计 )=Z;H"_
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Materiality, true and fair presentation, reasonable assurance ^Ye
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物质性,真实公平的描述,合理的保证 eY :"\c3
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Appointment, removal and resignation of auditors eI:[o
审计人员的的任命、免职和辞职 1M&Lb.J6
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a5#G48'X
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )oCL![^pXe
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \eKXsO"d
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 yo#r^iAr
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Engagement letter ;"nO'wN:h
约定书(委托书) UAF$bR
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2. Planning and risk assessment |,,#DSe
规划和风险评估 C<J*C0vQO
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General principles H*N <7#
一般原则 u9@B&
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Plan and perform audits with an attitude of professional skepticism 6#U~>r/
持专业的怀疑态度计划和执行审计工作
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Audit risks = inherent risk ×control risk ×detection risk )58O9b
审计风险=内在风险×控制风险×检查风险 Jt5V{9:('
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Risk-based approach
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基于风险的办法 (
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Understanding the entity and knowledge of the business &)k=ccm
了解商业的实质和知识 v,}C~L3
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Assessing the risks of material misstatement and fraud &