1. Assurance engagements and external audit 保证约定和外部审计 Mn1Pt|_@!
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Materiality, true and fair presentation, reasonable assurance \wcam`f
物质性,真实公平的描述,合理的保证
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Appointment, removal and resignation of auditors \MC-4Yz
审计人员的的任命、免职和辞职 -VxTx^)>
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 58\&/lYW
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IJYL s
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gxz-R?.
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 'm1N/)F
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Engagement letter #} ~qqJ G2
约定书(委托书) c0B|F
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2. Planning and risk assessment x3jb%`o#!
规划和风险评估 "k*PA\U
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General principles $3`>{3x$
一般原则 zJP6F.Ov!
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Plan and perform audits with an attitude of professional skepticism UcBe'r}G
持专业的怀疑态度计划和执行审计工作 B`*ZsS=R-
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Audit risks = inherent risk ×control risk ×detection risk w(kf
审计风险=内在风险×控制风险×检查风险 (?_S6HE
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Risk-based approach &%})wZ+Dj
基于风险的办法 Ee4&g
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Understanding the entity and knowledge of the business O+g3X5f+
了解商业的实质和知识 d>;&9;)H
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Assessing the risks of material misstatement and fraud _ZY)M
评估材料错报和舞弊的风险 IDnC<