1. Assurance engagements and external audit 保证约定和外部审计 :Z//
<
'5~
p$
Materiality, true and fair presentation, reasonable assurance KdR4<qVV}
物质性,真实公平的描述,合理的保证 &u.{]Yjx
&:&89<C'
Appointment, removal and resignation of auditors
e^Zm09J
审计人员的的任命、免职和辞职 N-M.O:p
kh
W.
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion qH}8TC
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <