1. Assurance engagements and external audit 保证约定和外部审计 1nOCQ\$l
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Materiality, true and fair presentation, reasonable assurance :i7;w%B
物质性,真实公平的描述,合理的保证 IO> yIU[
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Appointment, removal and resignation of auditors h7 I{
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审计人员的的任命、免职和辞职 ;=UsAB]
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p<;0g9,1
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0?M:6zf_iv
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TB^$1C
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 {BHO
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Engagement letter s9d_GhT%-
约定书(委托书) >OK^D+
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2. Planning and risk assessment a'z7(8$$
规划和风险评估 o`RKXfCq
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General principles llsfTrp
一般原则 wvPk:1wD5
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Plan and perform audits with an attitude of professional skepticism I2^8pTLh
持专业的怀疑态度计划和执行审计工作 8JD,u
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Audit risks = inherent risk ×control risk ×detection risk y)gKxRaCS
审计风险=内在风险×控制风险×检查风险 cs'{5!i]
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Risk-based approach F}qc0
基于风险的办法 x$%!U[!3
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Understanding the entity and knowledge of the business <