1. Assurance engagements and external audit 保证约定和外部审计 tBt\&{=|D
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Materiality, true and fair presentation, reasonable assurance O-RiDYej
物质性,真实公平的描述,合理的保证 W# $rC<Jh]
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Appointment, removal and resignation of auditors ay2.CBF
审计人员的的任命、免职和辞职 wcO_;1_
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _?8T'?-1
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UaB!,vs3st
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 59|Tmf(dS;
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
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Engagement letter dCBJV
约定书(委托书) S&y