1. Assurance engagements and external audit 保证约定和外部审计 0'^zIL#.
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Materiality, true and fair presentation, reasonable assurance ^2!l/(?
物质性,真实公平的描述,合理的保证 Vu1X@@z
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Appointment, removal and resignation of auditors 7_AcvsdW
审计人员的的任命、免职和辞职 / 9soUt
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #5W-*?H
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <*74t%AJ%
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ADN
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 pL)o@-k#%
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Engagement letter {t<U:*n2
约定书(委托书) POc-`]6<F
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2. Planning and risk assessment Qxh 1I?h
规划和风险评估 *ZA.O
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General principles Ue)8g#
一般原则 `SO"F,
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Plan and perform audits with an attitude of professional skepticism .jC-&(R
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持专业的怀疑态度计划和执行审计工作 <