1. Assurance engagements and external audit 保证约定和外部审计 F{ %*(U
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Materiality, true and fair presentation, reasonable assurance $+Ze"E
物质性,真实公平的描述,合理的保证 =%m{|HQ`
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Appointment, removal and resignation of auditors (mIjG)4t
审计人员的的任命、免职和辞职 DquLr+s~
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `q36`Wn
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EHC7b^|3}
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior MZV$YD^S
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 Og 1-LP|X
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Engagement letter *S}@DoXS
约定书(委托书) hW#^H5?
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2. Planning and risk assessment to?! qxn
规划和风险评估 ^VXhv9\>B
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General principles P PJ^;s
一般原则 D6L+
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Plan and perform audits with an attitude of professional skepticism 3=d%WPgQ
持专业的怀疑态度计划和执行审计工作 uN)c!='I
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Audit risks = inherent risk ×control risk ×detection risk S~3|1Hw*tN
审计风险=内在风险×控制风险×检查风险 +cH>'OXoB
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Risk-based approach N
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基于风险的办法 8._uw
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Understanding the entity and knowledge of the business n[Q(q[ULV
了解商业的实质和知识 <