1. Assurance engagements and external audit 保证约定和外部审计 _ZzN}!Mye
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Materiality, true and fair presentation, reasonable assurance xGk@BA=0<
物质性,真实公平的描述,合理的保证 ^n@iCr9
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Appointment, removal and resignation of auditors "f!*%SR:
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审计人员的的任命、免职和辞职 yD#w @yG
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j72cS
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6zRJ5uI,/
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C:
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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 CBnD)1b\
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Engagement letter ]WWre},
约定书(委托书) \#LKsQ
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2. Planning and risk assessment x3PeU_9
规划和风险评估 :54|Z5h|
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General principles thipfS
一般原则 c*RZbE9k
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Plan and perform audits with an attitude of professional skepticism Pu/0<