1. Assurance engagements and external audit 保证约定和外部审计 (9*=d_=
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Materiality, true and fair presentation, reasonable assurance ;v[F@O~*)
物质性,真实公平的描述,合理的保证 0"ZB|^c=
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Appointment, removal and resignation of auditors s4@AK48
审计人员的的任命、免职和辞职 ;E,%\<
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !BIq>pO%Ui
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (fUXJ$
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E@}t1!E<
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 3G~ T_J&
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Engagement letter 2w $o;zz1
约定书(委托书) JrQd7
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2. Planning and risk assessment &\F`M|c
规划和风险评估
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General principles 1Yo9Wf;vP
一般原则 1,p7Sl^h
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Plan and perform audits with an attitude of professional skepticism 4l@*x^F
持专业的怀疑态度计划和执行审计工作 ^.
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