1. Assurance engagements and external audit 保证约定和外部审计 9XN~Ln@}
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Materiality, true and fair presentation, reasonable assurance bf^ly6ml
物质性,真实公平的描述,合理的保证 xXa#J)'
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Appointment, removal and resignation of auditors 2TCRS#z
审计人员的的任命、免职和辞职 ]EX--d<_`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "w1(g=n
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rH^/8|}&s
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #y`k$20"
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 o;'4c
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Engagement letter ]*h&hsS0
约定书(委托书) 1(F'~i|5
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2. Planning and risk assessment _9qEZV
规划和风险评估 R^?PAHE7
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General principles D99N#36PU
一般原则 c( 8W8R
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Plan and perform audits with an attitude of professional skepticism ].c@Gm_(
持专业的怀疑态度计划和执行审计工作 [EcV\.
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Audit risks = inherent risk ×control risk ×detection risk c; d"
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审计风险=内在风险×控制风险×检查风险 o[H\{a>
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Risk-based approach ^8U6"O6|X
基于风险的办法 kOzt"t&