1. Assurance engagements and external audit 保证约定和外部审计 G JRl{Y
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Materiality, true and fair presentation, reasonable assurance $NVVurXa
物质性,真实公平的描述,合理的保证 ;_bRq:!j;
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Appointment, removal and resignation of auditors J 4gtm"2)
审计人员的的任命、免职和辞职 M
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jKml:)k
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0*XsAz1,9
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i=xh;yb|
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -iR2UE@M
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Engagement letter
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约定书(委托书) `}?;Ow&2CY
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2. Planning and risk assessment inGUN??
规划和风险评估 t.9s4 9P
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General principles aoey
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一般原则 ;TJpD0
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Plan and perform audits with an attitude of professional skepticism O^MI073Q>t
持专业的怀疑态度计划和执行审计工作 [q?RJmB]
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Audit risks = inherent risk ×control risk ×detection risk <r#FI8P;X
审计风险=内在风险×控制风险×检查风险 v])ew|
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Risk-based approach _;k<=ns(=
基于风险的办法 "/zgh
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Understanding the entity and knowledge of the business MrR`jXz
了解商业的实质和知识 9`*ST(0/
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Assessing the risks of material misstatement and fraud C<D$Y,[w
评估材料错报和舞弊的风险 +Hu\b
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