1. Assurance engagements and external audit 保证约定和外部审计 \{J gjd
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Materiality, true and fair presentation, reasonable assurance 1\q(xka{
物质性,真实公平的描述,合理的保证 XOzPi*V**
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Appointment, removal and resignation of auditors x!bFbi#!"
审计人员的的任命、免职和辞职 3:jKuOX
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion AbUPJF"F
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d{&+xl^ll
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <uNBsYMuC
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 d.tjLeY
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Engagement letter rz+G]J
约定书(委托书) Woa5Ov!n0
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2. Planning and risk assessment 9Q-/Yh
规划和风险评估 T[>h
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General principles h8>7si
一般原则 QU16X
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Plan and perform audits with an attitude of professional skepticism &W