1. Assurance engagements and external audit 保证约定和外部审计 ;?%2dv2d
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Materiality, true and fair presentation, reasonable assurance 4Mg09
物质性,真实公平的描述,合理的保证 "eGS~-DVK
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Appointment, removal and resignation of auditors ]FQ4v.7
审计人员的的任命、免职和辞职 ;41s&~eR
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7Zr jU{
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7|65;jm+
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c3oI\lU
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 h
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Engagement letter
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约定书(委托书) } vcr71u
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2. Planning and risk assessment *GD 1[:
规划和风险评估 KLAnW#
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General principles F-_RL-hbN%
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Plan and perform audits with an attitude of professional skepticism HQ2in_'
持专业的怀疑态度计划和执行审计工作 MS,H12h
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Audit risks = inherent risk ×control risk ×detection risk {jlm]<