1. Assurance engagements and external audit 保证约定和外部审计 l{8t;!2t
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Materiality, true and fair presentation, reasonable assurance g+QNIM>
物质性,真实公平的描述,合理的保证 :MILOwF
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Appointment, removal and resignation of auditors v%)=!T,
审计人员的的任命、免职和辞职 97n,^t2F\
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .#_g.0<
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uWkuw5;
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )AXa.y
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 oRHWb_$"
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Engagement letter '<aFd)-
约定书(委托书) :o_6
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2. Planning and risk assessment V&R_A