1. Assurance engagements and external audit 保证约定和外部审计 P<x
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Materiality, true and fair presentation, reasonable assurance
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物质性,真实公平的描述,合理的保证 {hR2NUm
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Appointment, removal and resignation of auditors {?hjx+v[
审计人员的的任命、免职和辞职 cpnwx1q@
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hj,x~^cS
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {2@96o2}
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .p>8oOp
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 nB&