1. Assurance engagements and external audit 保证约定和外部审计 eA10xpM0
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Materiality, true and fair presentation, reasonable assurance XWc|[>iO
物质性,真实公平的描述,合理的保证 z(jU|va{_1
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Appointment, removal and resignation of auditors <G&WYk%u*
审计人员的的任命、免职和辞职 XCV0.u|
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #'#4hJ*YC
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -z&9DWH
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fr<Pe&d