1. Assurance engagements and external audit 保证约定和外部审计 8V/L:h#7
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Materiality, true and fair presentation, reasonable assurance s>n(`?@L
物质性,真实公平的描述,合理的保证 F7*wQ{~
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Appointment, removal and resignation of auditors b;cMl'
审计人员的的任命、免职和辞职 X6e/g{S)
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #I*QX%(H#
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 eD?3"!c!
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cC{"<fYF
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 z(y*hazK
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Engagement letter f .
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约定书(委托书) l@Z6do
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2. Planning and risk assessment ,E )|y4
规划和风险评估 ?/hZb"6W
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General principles V~IIYB7
一般原则 AnBJ(h
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Plan and perform audits with an attitude of professional skepticism $FTO
持专业的怀疑态度计划和执行审计工作 (5L-G{4
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Audit risks = inherent risk ×control risk ×detection risk KJn!Ap
审计风险=内在风险×控制风险×检查风险 O`1!
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Risk-based approach $tqJ/:I
基于风险的办法 h&