1. Assurance engagements and external audit 保证约定和外部审计 ,Kt51vG i
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Materiality, true and fair presentation, reasonable assurance NPDMv
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物质性,真实公平的描述,合理的保证 +zEyCx=8H
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Appointment, removal and resignation of auditors S 8)!70
审计人员的的任命、免职和辞职 ,hm&]
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yD@1H(yM
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *Rxn3tR7
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &=XK:+
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 ?-tNRIPW@p
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Engagement letter uQ7lC~
约定书(委托书) D0>Pc9
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2. Planning and risk assessment %pqB/
规划和风险评估 EK&0Cn3z
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General principles <(H<*Xf9
一般原则 ^F&j;8U
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Plan and perform audits with an attitude of professional skepticism }daU/
持专业的怀疑态度计划和执行审计工作 0
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Audit risks = inherent risk ×control risk ×detection risk ae](=OQ
审计风险=内在风险×控制风险×检查风险 =|2F?
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Risk-based approach S)/548=`
基于风险的办法 G&