1. Assurance engagements and external audit 保证约定和外部审计 1(/rg
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Materiality, true and fair presentation, reasonable assurance Olr'n% }
物质性,真实公平的描述,合理的保证 ]gVW&3ZW
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Appointment, removal and resignation of auditors [-1Yyy1}
审计人员的的任命、免职和辞职 <#lNi.?.
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Fb^,%K:
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RY~mQ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior oi%IHX(`
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 (o!i9)
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Engagement letter Ar`U/ %Cu
约定书(委托书) _j]
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2. Planning and risk assessment 8VMD304
规划和风险评估 |w.5*]?H
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General principles |L6 +e*
一般原则 "SV/'0
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Plan and perform audits with an attitude of professional skepticism
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持专业的怀疑态度计划和执行审计工作 }Q_ }c9?
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Audit risks = inherent risk ×control risk ×detection risk {?]&