1. Assurance engagements and external audit 保证约定和外部审计 IP-}J$$1
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Materiality, true and fair presentation, reasonable assurance y
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物质性,真实公平的描述,合理的保证 = }6l.9
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Appointment, removal and resignation of auditors &XH{,fv$
审计人员的的任命、免职和辞职 mvrg!/0w
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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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 zm`^=cV
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w7Y>B`wm?
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 o^b4l'&o
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Engagement letter E])X$:P?
约定书(委托书) 50
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2. Planning and risk assessment 'l`T(_zL\%
规划和风险评估 e Zb8x
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General principles &