1. Assurance engagements and external audit 保证约定和外部审计 8098y,mQe
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Materiality, true and fair presentation, reasonable assurance a-fv[oB
物质性,真实公平的描述,合理的保证 N A8
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Appointment, removal and resignation of auditors w_\nB}_
审计人员的的任命、免职和辞职 iA]DE`S
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion M
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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 Ocyb c%
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b,9@P&=:2
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 cxgE\4_u"
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Engagement letter |ribWCv0
约定书(委托书) FzVZs#O
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2. Planning and risk assessment ]7*kWc2
规划和风险评估 &i)helXs]
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General principles / HL_$g<
一般原则 <&`
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