1. Assurance engagements and external audit 保证约定和外部审计 D#z:()VT(
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Materiality, true and fair presentation, reasonable assurance LIdF 0
物质性,真实公平的描述,合理的保证 3ANQaUC
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Appointment, removal and resignation of auditors =qIyqbXz
审计人员的的任命、免职和辞职 cGD(.=
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E!AE4B1bd
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WjjB<YKzF
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xwty<?dRW1
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 [8*)8jP3
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Engagement letter w*MpX
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约定书(委托书) $mB;K]m
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2. Planning and risk assessment L_s:l9!r
规划和风险评估 8.~kK<)!
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General principles &VcV$8k
一般原则 o`RKXfCq
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Plan and perform audits with an attitude of professional skepticism llsfTrp
持专业的怀疑态度计划和执行审计工作 wvPk:1wD5
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Audit risks = inherent risk ×control risk ×detection risk I2^8pTLh
审计风险=内在风险×控制风险×检查风险 3D(0=$W
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Risk-based approach CWS4lx
基于风险的办法 cs'{5!i]
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Understanding the entity and knowledge of the business zv"Z DRW
了解商业的实质和知识 188*XCtjQ9
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Assessing the risks of material misstatement and fraud <