1. Assurance engagements and external audit 保证约定和外部审计 ASoBa&vX
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Materiality, true and fair presentation, reasonable assurance .jqil0#)Y"
物质性,真实公平的描述,合理的保证 W)r|9G8T
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Appointment, removal and resignation of auditors 8Gy]nD
审计人员的的任命、免职和辞职 P?>
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qbq2Bi'a
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $!9U\Au>2
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2Xv}JPS2As
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [rc
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Engagement letter Zc_F"KJL
约定书(委托书) Kn$E{ F\
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2. Planning and risk assessment /'DAB**
规划和风险评估 +0[H`5-^
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General principles Szu@{lpP@
一般原则 0AWxU?$A4
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Plan and perform audits with an attitude of professional skepticism h&