1. Assurance engagements and external audit 保证约定和外部审计 w917N4
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Materiality, true and fair presentation, reasonable assurance t#eTV@-
物质性,真实公平的描述,合理的保证 iM3V=&)
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Appointment, removal and resignation of auditors %3''}Y5
审计人员的的任命、免职和辞职 }?v )N).kW
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }|5Pr(I
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b9dLt6d
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?=fyc1
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 t}tEvh
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Engagement letter t}/( b/VD
约定书(委托书) jsi!fx2Rm
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2. Planning and risk assessment x;<W&s}(
规划和风险评估 Q#[9|
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General principles YLn?.sV{[0
一般原则 %vi<Aseg
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Plan and perform audits with an attitude of professional skepticism \v)+.m?n
持专业的怀疑态度计划和执行审计工作 gEE\y{y
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Audit risks = inherent risk ×control risk ×detection risk "wh ,Ue
审计风险=内在风险×控制风险×检查风险 Y,zxbXZv'5
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Risk-based approach qPfQy
基于风险的办法 yY&I