1. Assurance engagements and external audit 保证约定和外部审计 !\a'GO[
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Materiality, true and fair presentation, reasonable assurance \e5bxc
物质性,真实公平的描述,合理的保证 i#t)tM"
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Appointment, removal and resignation of auditors ?qviJDD|f
审计人员的的任命、免职和辞职 @)>9l&
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i6)$pARp
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R=IZFwr
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (u81p
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 We#u-#k_O
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Engagement letter :7t~p
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约定书(委托书) @N`) Z3P+
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