1. Assurance engagements and external audit 保证约定和外部审计 M#sDPT
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Materiality, true and fair presentation, reasonable assurance jDp]}d|f)
物质性,真实公平的描述,合理的保证 JYbE(&l%de
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Appointment, removal and resignation of auditors l#FW#`f
审计人员的的任命、免职和辞职 $Yr'`(Cbc
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !*0\Yi,6
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 idC4yH42
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s7FJJTn
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 _u`NIpXSP
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Engagement letter 8QeM6;^/5
约定书(委托书) \}ujSr#<