1. Assurance engagements and external audit 保证约定和外部审计 iH($rSE
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Materiality, true and fair presentation, reasonable assurance D!81(}p
物质性,真实公平的描述,合理的保证 Kc%tnVyGh:
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Appointment, removal and resignation of auditors GZxglU,3T
审计人员的的任命、免职和辞职 Q>cL?ie
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WHZe)|n
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C}t+t
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <