1. Assurance engagements and external audit 保证约定和外部审计 rD>q/,X=\
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Materiality, true and fair presentation, reasonable assurance o6X<FE#8
物质性,真实公平的描述,合理的保证 NV^n}]ci
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Appointment, removal and resignation of auditors Egl1$,e
审计人员的的任命、免职和辞职 <$%Y#I'zX
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,`( Qs7)Xx
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2yV{y#\
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =V^8RlBi
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 ?nozB|*>ut
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Engagement letter w'Jo).OW~
约定书(委托书) C2?p>S/q
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2. Planning and risk assessment Wp=:|J
规划和风险评估 1gH>B5`
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General principles (<yQA. M
一般原则 kJ0otr2P
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Plan and perform audits with an attitude of professional skepticism ,)}-mu
持专业的怀疑态度计划和执行审计工作 zQx7qx
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Audit risks = inherent risk ×control risk ×detection risk m6
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审计风险=内在风险×控制风险×检查风险 I\VC2U
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Risk-based approach 7/Mhz{o;W
基于风险的办法 4!<