1. Assurance engagements and external audit 保证约定和外部审计 B1M/5cr.
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Materiality, true and fair presentation, reasonable assurance d<Os TA
物质性,真实公平的描述,合理的保证 C|I
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Appointment, removal and resignation of auditors #TgJ d
审计人员的的任命、免职和辞职 ]xG8vy
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m?j!0>
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 TUaK:*x*
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l(5-
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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 vxeT[/6i
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Engagement letter gJ&!w8v.
约定书(委托书) nsT|,O
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2. Planning and risk assessment 2mUu3fZ
规划和风险评估 wB)+og-^1f
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General principles RF J ;hh
一般原则 ?6QJP|kE
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Plan and perform audits with an attitude of professional skepticism ;*2e;m~)?
持专业的怀疑态度计划和执行审计工作 j''Iai_
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Audit risks = inherent risk ×control risk ×detection risk {h"\JI!
审计风险=内在风险×控制风险×检查风险 '-IT@}
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Risk-based approach m-8 9nOls
基于风险的办法 k&/)g3(N(
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