1. Assurance engagements and external audit 保证约定和外部审计 H?\b
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Materiality, true and fair presentation, reasonable assurance @D$^-
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物质性,真实公平的描述,合理的保证 yDmNPk/
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Appointment, removal and resignation of auditors hn-+]Y:
审计人员的的任命、免职和辞职 HP/f`8
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,0j7qn@tm
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K=S-p3\g
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e+'PRVc
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 z`)i"O]-K_
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