1. Assurance engagements and external audit 保证约定和外部审计 1HLU
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Materiality, true and fair presentation, reasonable assurance %%9T-+T
物质性,真实公平的描述,合理的保证 H2'djZ
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Appointment, removal and resignation of auditors Pv|sPIIB7
审计人员的的任命、免职和辞职 U8{^-#(Uz
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tr58J%Mu
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7)RRCsn
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _FU}IfG>t
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 kZ;Y/DH
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Engagement letter l,5isq
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约定书(委托书) "pO**z$Z
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2. Planning and risk assessment V/xjI<