1. Assurance engagements and external audit 保证约定和外部审计 SYv5{bff =
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Materiality, true and fair presentation, reasonable assurance "3a
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物质性,真实公平的描述,合理的保证 e]l.m!,r
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Appointment, removal and resignation of auditors -s6;IoG/
审计人员的的任命、免职和辞职 }RkD7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ni61o?]Nj
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,09d"7`X
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0hju@&