1. Assurance engagements and external audit 保证约定和外部审计 gzhIOeY
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Materiality, true and fair presentation, reasonable assurance w6>P[oW
物质性,真实公平的描述,合理的保证 AfO.D?4x
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Appointment, removal and resignation of auditors dKEy6C"@
审计人员的的任命、免职和辞职 a,4G
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Pm^FSw"
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q'^'G>MBJ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z"|jCdZGM
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 'z}9BGR!
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Engagement letter Kp7)my
约定书(委托书) 6:}n}q,V
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2. Planning and risk assessment JT<JS6vw#
规划和风险评估 8*?H~q~
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General principles F> Ika=z,
一般原则 /#{~aCOi)
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Plan and perform audits with an attitude of professional skepticism jdVj
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持专业的怀疑态度计划和执行审计工作 E[ -yfP~[
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Audit risks = inherent risk ×control risk ×detection risk {I0!q"sF
审计风险=内在风险×控制风险×检查风险 _-{=Z=?6}
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Risk-based approach tkptm%I_
基于风险的办法 Q:
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Understanding the entity and knowledge of the business X xwcvE
了解商业的实质和知识 v h)CB8
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Assessing the risks of material misstatement and fraud v0&D