1. Assurance engagements and external audit 保证约定和外部审计 ~P-mC
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Materiality, true and fair presentation, reasonable assurance FS.L\MjV]U
物质性,真实公平的描述,合理的保证 xAm6BB
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Appointment, removal and resignation of auditors VIf.q)_k
审计人员的的任命、免职和辞职 pA4xbr 2
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dWBA1p
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ns4,@C$
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior aN3;`~{9
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 ]Hv[ IodJ
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Engagement letter H\[W/"
约定书(委托书) qH_Dc=~la
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2. Planning and risk assessment COlaD"Y
规划和风险评估 l'E6CL}@[
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General principles 47/iF97
一般原则 \~ wMfP8
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Plan and perform audits with an attitude of professional skepticism A3*!"3nU
持专业的怀疑态度计划和执行审计工作 j'K/22
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Audit risks = inherent risk ×control risk ×detection risk mX|ojZ
审计风险=内在风险×控制风险×检查风险 Flb&B1
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Risk-based approach /Z4et'Lo
基于风险的办法 Dvln/SBk
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Understanding the entity and knowledge of the business &%Tj/ Qx
了解商业的实质和知识 E
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