1. Assurance engagements and external audit 保证约定和外部审计 dEG ]riO
:~i+tD
Materiality, true and fair presentation, reasonable assurance Tm\OYYyk
物质性,真实公平的描述,合理的保证 =R2l3-HA=
N|$5/bV
Appointment, removal and resignation of auditors NFV_+{X\
审计人员的的任命、免职和辞职 ^ `je
EZ `}*Yr
d
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DiR'p`b~
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %
!yxC
%b9fW
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,0h3x$l)
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 _<3r'Y,
XR<G}x
Engagement letter e lay
=%)
约定书(委托书) W.p66IQwL&
lU&Q^Zj`
2. Planning and risk assessment ^9s"FdB]24
规划和风险评估 8lpzSJP4k
FTbtAlqh<
General principles LC76 Qi;|k
一般原则 {>A
8g({i
]Cr]Pvab{
Plan and perform audits with an attitude of professional skepticism _\!0t
持专业的怀疑态度计划和执行审计工作 w0X$rl1
$^ubo5%
Audit risks = inherent risk ×control risk ×detection risk LjCykk
审计风险=内在风险×控制风险×检查风险 9GaL0OWo
BPqwDjW
Risk-based approach O FQ{9
基于风险的办法 (<n>EF#
1P \up
Understanding the entity and knowledge of the business (]}XLMi,|!
了解商业的实质和知识 (c<