1. Assurance engagements and external audit 保证约定和外部审计 1!#N-^qk
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Materiality, true and fair presentation, reasonable assurance f"MI
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物质性,真实公平的描述,合理的保证 fLDrit4_Q
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Appointment, removal and resignation of auditors m^A2
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审计人员的的任命、免职和辞职 'a~@q~!
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yJA~4
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F y+NJSG
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 AxEyXT( h5
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Engagement letter 0m@+ &X>w
约定书(委托书) VvhfD2*T
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2. Planning and risk assessment (,|,j(=]
规划和风险评估 oRV}Nz7hr
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General principles 8g#$Y2P
一般原则 P>/:dt'GJ}
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Plan and perform audits with an attitude of professional skepticism 1By tu >2
持专业的怀疑态度计划和执行审计工作 J%&LQ