1. Assurance engagements and external audit 保证约定和外部审计 m]-v IUpb
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Materiality, true and fair presentation, reasonable assurance 7kX7\[zN
物质性,真实公平的描述,合理的保证 Zv1Bju*y
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Appointment, removal and resignation of auditors @ V7ooo!
审计人员的的任命、免职和辞职 7+D'W7Yx
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h-2E
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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 VJ6>
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,rH)}C<Q+
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 +]S;U&vQ
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