1. Assurance engagements and external audit 保证约定和外部审计
#<-%%
pE G!j ~
Materiality, true and fair presentation, reasonable assurance G8b`>@rZ
物质性,真实公平的描述,合理的保证 &&sm7F%
lygv#s-T
Appointment, removal and resignation of auditors :l {%H^;1
审计人员的的任命、免职和辞职 t"&qaG{
19\
V@d^
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mbIHzzW>
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MeO2 cy!5q
ev5m(wR
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6eK7Jv\K
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 6[a;83
|Tk'H&
Engagement letter ebf/cCh
约定书(委托书) :CXm@yF~4=
'=ydU+X
2. Planning and risk assessment =$<