1. Assurance engagements and external audit 保证约定和外部审计 qe4hNFq
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Materiality, true and fair presentation, reasonable assurance T#6'] D
物质性,真实公平的描述,合理的保证 ~fI&F|
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Appointment, removal and resignation of auditors >/;\{IG
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审计人员的的任命、免职和辞职 #QXv[%k
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Bwjd/id q
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v]F q}I"
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0aQtJ0e16
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 F')T:;,s
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Engagement letter `)\_
约定书(委托书) $_k'!/5
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2. Planning and risk assessment ;_amgRP7$
规划和风险评估 UBOCd[
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General principles Kv:U QdnU[
一般原则 </t_<I0{
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Plan and perform audits with an attitude of professional skepticism 9-o{[
持专业的怀疑态度计划和执行审计工作 p|,K2^?Y
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Audit risks = inherent risk ×control risk ×detection risk Ky|Hi3?
审计风险=内在风险×控制风险×检查风险 b<