1. Assurance engagements and external audit 保证约定和外部审计 {]6Pd`-
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Materiality, true and fair presentation, reasonable assurance o\;cXuh
物质性,真实公平的描述,合理的保证 Sr?2~R0&
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Appointment, removal and resignation of auditors KN-)m ta&
审计人员的的任命、免职和辞职 [b6P
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V*w~Sr%
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -kz9KGkPb+
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >")<pUQ
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 iy\ 6e k1
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Engagement letter Y(3X5v?[
约定书(委托书) 0<C]9[l
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2. Planning and risk assessment FH}2wO~ _
规划和风险评估 Td/J6Q90
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General principles {WoS&eL
一般原则 Y ZyV
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Plan and perform audits with an attitude of professional skepticism :@8N${7`$A
持专业的怀疑态度计划和执行审计工作 L&L