1. Assurance engagements and external audit 保证约定和外部审计 fN1b+d~*6
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Materiality, true and fair presentation, reasonable assurance 3ey.r%n
物质性,真实公平的描述,合理的保证 abAw#XQ8
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Appointment, removal and resignation of auditors r$1b=m,0d
审计人员的的任命、免职和辞职 S"VO@)d
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c1q;
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S0Ur{!9\#^
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]h#QA;
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 A/"<o5(T(P
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Engagement letter 1 0zw}1x
约定书(委托书) +~BP~
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2. Planning and risk assessment Zwz co
规划和风险评估 0WfnX>(C7R
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General principles Fw*O ciC
一般原则 UM#.`
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Plan and perform audits with an attitude of professional skepticism wx[m-\
持专业的怀疑态度计划和执行审计工作 2NJ\`1HZ\
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Audit risks = inherent risk ×control risk ×detection risk WF-jy7+
审计风险=内在风险×控制风险×检查风险 O@
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Risk-based approach \@
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基于风险的办法 M|j=J{r
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Understanding the entity and knowledge of the business `Oi#`lC\
了解商业的实质和知识 UlXxG|
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Assessing the risks of material misstatement and fraud |IV7g*J89
评估材料错报和舞弊的风险 52 Qr
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