1. Assurance engagements and external audit 保证约定和外部审计 81EEYf
(kR
NqfX
Materiality, true and fair presentation, reasonable assurance ?wHhBh-Q
物质性,真实公平的描述,合理的保证 [y8(v ~H
C&yZ` [K
Appointment, removal and resignation of auditors Y$>NsgQn6
审计人员的的任命、免职和辞职 9}QIqH\p
*sldv
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /wEl\Kx
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ja~8ZrcY
Qc
rhgR
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xS UpVK
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 gM&O dT+i
s=:)!M.i
Engagement letter ng/h6
S
约定书(委托书) B:X%k/{
6/ 5c|
2. Planning and risk assessment pnuo;r s
规划和风险评估 dDA8IW![S
G2N0'R"
General principles w)|9iL8
一般原则 qRaPh:Q'
{XIpHr
Plan and perform audits with an attitude of professional skepticism 8Ygf@*9L4
持专业的怀疑态度计划和执行审计工作 lD0a<L3
hq
ln6m
Audit risks = inherent risk ×control risk ×detection risk Xps
\+l%i
审计风险=内在风险×控制风险×检查风险 C7F\Y1Wj
6~sU[thGW
Risk-based approach hdWV vN
基于风险的办法 ~D@ YLW1z(
&Z>??|f
Understanding the entity and knowledge of the business @k{q[6c2n
了解商业的实质和知识 s<LnUF1b
_`p-^I
Assessing the risks of material misstatement and fraud p>eYi \'
评估材料错报和舞弊的风险 bM"?^\a&Q