1. Assurance engagements and external audit 保证约定和外部审计 p0[,$$pM
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Materiality, true and fair presentation, reasonable assurance O]Ry3j
物质性,真实公平的描述,合理的保证 F(KH-
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Appointment, removal and resignation of auditors RAg|V:/M
审计人员的的任命、免职和辞职 Uf7F8JZmM
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j$|Yd=
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N#pl mPrZ
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u'$yYzBE
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 UALg!M#
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Engagement letter 7/^TwNsv
约定书(委托书) AjL?Qh4
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2. Planning and risk assessment U<gUX07
规划和风险评估 ~*' 8=D?)
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General principles U2[3
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一般原则 0'V
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Plan and perform audits with an attitude of professional skepticism 8H3!; ]
持专业的怀疑态度计划和执行审计工作 g6@N PQ
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Audit risks = inherent risk ×control risk ×detection risk RK~FT/
审计风险=内在风险×控制风险×检查风险 EMW4<