1. Assurance engagements and external audit 保证约定和外部审计 322W"qduTZ
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Materiality, true and fair presentation, reasonable assurance Qpd-uC_Ni
物质性,真实公平的描述,合理的保证 ]6OrL
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Appointment, removal and resignation of auditors [e)81yZG>
审计人员的的任命、免职和辞职 Y^LFJB|b4
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0 w\X
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3iYz<M
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M
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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 0vG}c5;F
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约定书(委托书) q`1t*<sk
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2. Planning and risk assessment a2/r$Tgm
规划和风险评估 UEo,:zeN[
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General principles )I]E%ut{4,
一般原则 wdBytH6r.
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Plan and perform audits with an attitude of professional skepticism qIjC
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持专业的怀疑态度计划和执行审计工作 m?<8 ':
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Audit risks = inherent risk ×control risk ×detection risk _zh}%#6L
审计风险=内在风险×控制风险×检查风险 =@pm-rI|-
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Risk-based approach #
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基于风险的办法 R'dF<&Kj|
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Understanding the entity and knowledge of the business ("/*k
了解商业的实质和知识 u
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