1. Assurance engagements and external audit 保证约定和外部审计 iJ8 5okv'
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Materiality, true and fair presentation, reasonable assurance oAnNdo
物质性,真实公平的描述,合理的保证 L&D+0p^lI
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Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 M<Gr~RKmAn
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D\~s$.6B
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +&AKDVmx
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,s=jtK
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 5,Q3#f~!
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Engagement letter cImOZx
约定书(委托书) UJ\[^/t
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2. Planning and risk assessment "7w~0?}
规划和风险评估 g&79?h4UXQ
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General principles WO}l&Q
一般原则 B #[URZ9S
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Plan and perform audits with an attitude of professional skepticism K;n2mXYGM
持专业的怀疑态度计划和执行审计工作 o+NPe36
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Audit risks = inherent risk ×control risk ×detection risk NZu\ Ae
审计风险=内在风险×控制风险×检查风险 5g x9W\a ?
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Risk-based approach 9S<87sO
基于风险的办法 I "8:IF
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Understanding the entity and knowledge of the business *\-R&