1. Assurance engagements and external audit 保证约定和外部审计 ,Ej2]iO\7
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Materiality, true and fair presentation, reasonable assurance r.**
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物质性,真实公平的描述,合理的保证 }P#%aE&-
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Appointment, removal and resignation of auditors PA5ET@mD
审计人员的的任命、免职和辞职 /xJ,nwp7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =H.l/'/Z
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x~!B.4gT2
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1*S It5?4
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 `sQ\j Nu
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Engagement letter 9G` 2t~%
约定书(委托书) E^zgYkZO
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2. Planning and risk assessment I7r{&X) D
规划和风险评估 nS"K
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General principles Z^`&