1. Assurance engagements and external audit 保证约定和外部审计 gF2
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Materiality, true and fair presentation, reasonable assurance /%t`0pi
物质性,真实公平的描述,合理的保证 vJ 28A
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Appointment, removal and resignation of auditors C+t|fSJ
审计人员的的任命、免职和辞职 zc,X5R1
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Su
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5UK}AkEe&x
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [L| vBr
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 x1Gc|K/-
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Engagement letter WigTNg4
约定书(委托书) h+YPyeAs
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2. Planning and risk assessment BPOT!-
规划和风险评估 X%;4G^%ZI
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