1. Assurance engagements and external audit 保证约定和外部审计 9
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Materiality, true and fair presentation, reasonable assurance ;W
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物质性,真实公平的描述,合理的保证 np^N8$i:n
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Appointment, removal and resignation of auditors @Sn(lnlB
审计人员的的任命、免职和辞职 Z9ZPr?C=
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \~mT]
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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 *!t/"b
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (UD@q>c
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 i v38p%Zm
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Engagement letter CI0C1/:@
约定书(委托书) 9!\B6=r y4
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2. Planning and risk assessment [#vH'y
规划和风险评估 [-K&