1. Assurance engagements and external audit 保证约定和外部审计 q]6_rY.
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Materiality, true and fair presentation, reasonable assurance 2yln7[a
物质性,真实公平的描述,合理的保证 |e*Gz D
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Appointment, removal and resignation of auditors LY-lTr@A^
审计人员的的任命、免职和辞职 e=t<H"&
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F#(.v7
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W.A1m4l58R
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 d/XlV]#2x\
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Engagement letter fokwW}>B[f
约定书(委托书) CQdBf3q
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2. Planning and risk assessment }B y)y;~
规划和风险评估 V:
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General principles ?ork^4 $s
一般原则 Fr-[UZ~V
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Plan and perform audits with an attitude of professional skepticism "JkZJ#
持专业的怀疑态度计划和执行审计工作 mCM|&u
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Audit risks = inherent risk ×control risk ×detection risk * R%.a^R
审计风险=内在风险×控制风险×检查风险 I[#U`9Dt
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