1. Assurance engagements and external audit 保证约定和外部审计 P
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Materiality, true and fair presentation, reasonable assurance IA$)E
物质性,真实公平的描述,合理的保证 7F
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Appointment, removal and resignation of auditors k.MAX8
审计人员的的任命、免职和辞职 S(nZ]QEG
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =}h8Cl{H/
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gp`H>Sn.|
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _pZaVx
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 v
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Engagement letter I]dt1iXu_{
约定书(委托书) Eh{]so
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2. Planning and risk assessment W:z?w2{VI(
规划和风险评估 NrTK+6 z
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一般原则 ^qgOgu
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Plan and perform audits with an attitude of professional skepticism sb^%eUU])
持专业的怀疑态度计划和执行审计工作 <XAW-m9SC
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Audit risks = inherent risk ×control risk ×detection risk y;1
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审计风险=内在风险×控制风险×检查风险 {y0 `p1
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Risk-based approach ?oKY"C8/
基于风险的办法 [
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Understanding the entity and knowledge of the business g*uo2-MN&e
了解商业的实质和知识 'c")]{
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