1. Assurance engagements and external audit 保证约定和外部审计 \x4:i\Fx@
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Materiality, true and fair presentation, reasonable assurance L+@X]OW8
物质性,真实公平的描述,合理的保证 BKE ?o^03
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Appointment, removal and resignation of auditors w0H#M)c
审计人员的的任命、免职和辞职 ;GOu'34j
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mZ:#d;0
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AkO);4A;Jd
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -lv(@7o~
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 suLC7x`Z
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Engagement letter >YF=6zq.`
约定书(委托书) x`I Wo:j
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2. Planning and risk assessment S
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规划和风险评估
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General principles *|CvK&7
一般原则 O%F*i2I:+k
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Plan and perform audits with an attitude of professional skepticism uKD
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持专业的怀疑态度计划和执行审计工作 BYa#<jXtAT
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Audit risks = inherent risk ×control risk ×detection risk BxQ,T@
审计风险=内在风险×控制风险×检查风险 CM[83>
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Risk-based approach T
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基于风险的办法 $bZ-b1{c C
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Understanding the entity and knowledge of the business 15' fU!
了解商业的实质和知识 ,Sy&?t}`
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