1. Assurance engagements and external audit 保证约定和外部审计 I_\#(
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Materiality, true and fair presentation, reasonable assurance o[ua$+67E
物质性,真实公平的描述,合理的保证 {;T7Kg.C
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Appointment, removal and resignation of auditors ;xKPa6`E
审计人员的的任命、免职和辞职 4{Q{>S*h
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion wm<`0}
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ztRe\(9bL
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -ghmLMS%t
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.~uJ.T
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Engagement letter #@cOyxUt
约定书(委托书) "dN4EA&QJ
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2. Planning and risk assessment &0='z
规划和风险评估 {|Pg]#Wi&
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General principles \W',g[Y:
一般原则 #F~^m
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Plan and perform audits with an attitude of professional skepticism 3cH`>#c
持专业的怀疑态度计划和执行审计工作 4EZl
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Audit risks = inherent risk ×control risk ×detection risk 2VgDM6h
审计风险=内在风险×控制风险×检查风险 X4bB
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Risk-based approach ;:/<