1. Assurance engagements and external audit 保证约定和外部审计 NM4b]>
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Materiality, true and fair presentation, reasonable assurance +{au$v}
物质性,真实公平的描述,合理的保证 DLd1Cl:"~:
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Appointment, removal and resignation of auditors fzjAP7 y
审计人员的的任命、免职和辞职 _ls i,kg?
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x@? YS
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 PIM4c
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,_z"3B)]
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 >*Ctp +X@
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Engagement letter tO+Lf2Ni+
约定书(委托书) 36UUt!}p
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2. Planning and risk assessment W[t0hbVw
规划和风险评估 SSysOeD+
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General principles !yD$fY
一般原则 R3hyz~\x&
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Plan and perform audits with an attitude of professional skepticism X ;Cl8
持专业的怀疑态度计划和执行审计工作 )Y:C'*.r
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Audit risks = inherent risk ×control risk ×detection risk "ifv1KZ#
审计风险=内在风险×控制风险×检查风险 Y+ !z]S/x
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Risk-based approach v\dP
基于风险的办法 #83pitcc
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Understanding the entity and knowledge of the business [Zne19/
了解商业的实质和知识 <