1. Assurance engagements and external audit 保证约定和外部审计 @q0\oG4L
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Materiality, true and fair presentation, reasonable assurance )P
物质性,真实公平的描述,合理的保证 M3-
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Appointment, removal and resignation of auditors `l+{jrRb<
审计人员的的任命、免职和辞职 KEF"`VTB@
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y?Ph%i2E
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >t_5(K4
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V'TBt=!=]
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 +\~.cP7[
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Engagement letter :D(4HXHK%
约定书(委托书) 297X).
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2. Planning and risk assessment R7%'
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规划和风险评估 `)e5pK
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General principles OxGKtnAjf
一般原则 )/VhkSXbG!
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Plan and perform audits with an attitude of professional skepticism ;"/[gFD5u
持专业的怀疑态度计划和执行审计工作 7,0^|P
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Audit risks = inherent risk ×control risk ×detection risk KLVkPix;$
审计风险=内在风险×控制风险×检查风险 c^ $_
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Risk-based approach '
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基于风险的办法 z0=(l?)#
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Understanding the entity and knowledge of the business B!: %^S
了解商业的实质和知识 _XLGXJ[B
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Assessing the risks of material misstatement and fraud XL9smFq
评估材料错报和舞弊的风险 h"h3SD~
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