1. Assurance engagements and external audit 保证约定和外部审计 d3T7$'l$
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Materiality, true and fair presentation, reasonable assurance ?H!&4o
物质性,真实公平的描述,合理的保证 M_75bU
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Appointment, removal and resignation of auditors 1ATH$x
审计人员的的任命、免职和辞职 Of-gG~
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion aG@GJ@w
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rvnm*e,
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YWi Y[
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 )F'hn+(B|G
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Engagement letter 5/m*Lc+r
约定书(委托书) ov!L8
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2. Planning and risk assessment Wk-.dJ
规划和风险评估 _A]~`/0;`
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General principles a,M/i&.e`
一般原则 K~5(j{Kb8
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Plan and perform audits with an attitude of professional skepticism d+eb![fi
持专业的怀疑态度计划和执行审计工作 7#T@CKdUd
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Audit risks = inherent risk ×control risk ×detection risk Uf[Gs/!NV
审计风险=内在风险×控制风险×检查风险 %-!:$ 1;
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Risk-based approach 1&kf