1. Assurance engagements and external audit 保证约定和外部审计 SQKt}kDbM
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Materiality, true and fair presentation, reasonable assurance #Mi|IwL
物质性,真实公平的描述,合理的保证 EE%s
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Appointment, removal and resignation of auditors 1| xN%27>
审计人员的的任命、免职和辞职 c d%hW
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |@`"F5@,
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !O\X+#j
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )DZTB
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 56s*A*z$
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Engagement letter a8h]n:!
约定书(委托书) Jqg3.2q
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2. Planning and risk assessment IH3FK!>6
规划和风险评估 V<