1. Assurance engagements and external audit 保证约定和外部审计 Q_p&~ PNy5
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Materiality, true and fair presentation, reasonable assurance qi/k`T
物质性,真实公平的描述,合理的保证 >o13?-S%e
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Appointment, removal and resignation of auditors 8pf]M&
审计人员的的任命、免职和辞职 #/Ob_~-?j
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E$z- |-{>
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e}-fGtFx
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 94O\M
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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 Wm" q8-<<
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Engagement letter Lj|wFV
约定书(委托书) ]%-U~avph
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2. Planning and risk assessment Y=|20Y\K
规划和风险评估 @i> r(X
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General principles (e5Z^9X
一般原则 117lhx].'
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