1. Assurance engagements and external audit 保证约定和外部审计 &l%#OI}OE
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Materiality, true and fair presentation, reasonable assurance pTmG\w
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物质性,真实公平的描述,合理的保证 ~s{$&N
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Appointment, removal and resignation of auditors 3}$L4U
审计人员的的任命、免职和辞职 .+aSa?h_
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^zqz$G#
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 W.o
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