1. Assurance engagements and external audit 保证约定和外部审计 0@>
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Materiality, true and fair presentation, reasonable assurance JJ4w]Dd4
物质性,真实公平的描述,合理的保证 awU&{<,=g
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Appointment, removal and resignation of auditors [vn"r^P
审计人员的的任命、免职和辞职 &Pe[kCO]
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~tZy
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [13NhF3.P
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ge|Cvv
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 CF]#0*MI
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Engagement letter ks7id[~&iY
约定书(委托书) Rja>N)MzBf
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2. Planning and risk assessment icN#8\E
规划和风险评估 Cig!3
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General principles p+}eP|N
一般原则 9 E2OCLWrE
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Plan and perform audits with an attitude of professional skepticism $D;-;5[-/r
持专业的怀疑态度计划和执行审计工作 bo[[<j!"I
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Audit risks = inherent risk ×control risk ×detection risk
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审计风险=内在风险×控制风险×检查风险 |vY|jaV}
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