1. Assurance engagements and external audit 保证约定和外部审计 h4=mGJpm
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Materiality, true and fair presentation, reasonable assurance Z4:^#98c.
物质性,真实公平的描述,合理的保证 +6}CNC9Mp
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Appointment, removal and resignation of auditors s(ap~UCOw
审计人员的的任命、免职和辞职 cL!A,+S[_
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :xTm-L
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wv\V&U$
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 ,`OQAJ)>
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Engagement letter Vr d16s
约定书(委托书) ?Ok&,\F@E
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2. Planning and risk assessment \YFM5l;IU
规划和风险评估 $pKegK;'z
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General principles *z#du*f[
一般原则 OSLZ7B^
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Plan and perform audits with an attitude of professional skepticism LEe{fc?{
持专业的怀疑态度计划和执行审计工作 [c lwmx
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Audit risks = inherent risk ×control risk ×detection risk #6~Bg)7AM
审计风险=内在风险×控制风险×检查风险 k4!_(X%8
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Risk-based approach .)Pul|)d
基于风险的办法 kj.9\
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Understanding the entity and knowledge of the business D%LYQ
了解商业的实质和知识 ;<