1. Assurance engagements and external audit 保证约定和外部审计 "vU
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Materiality, true and fair presentation, reasonable assurance [u)^Q
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物质性,真实公平的描述,合理的保证 3gv>AgG
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Appointment, removal and resignation of auditors {_^sR}%]F
审计人员的的任命、免职和辞职 /=m=i%& #
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iKp4@6an
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 KkAk(9Q/3
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior er l_Gg
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 a&XURyp
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Engagement letter wG^{Jf&@$
约定书(委托书) N<N!it
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2. Planning and risk assessment <]CO}r
规划和风险评估 lpSM p
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