1. Assurance engagements and external audit 保证约定和外部审计 $ YPU(y
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Materiality, true and fair presentation, reasonable assurance C<T)'^7z
物质性,真实公平的描述,合理的保证 /`2t$71)
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Appointment, removal and resignation of auditors ag7(nn0!
审计人员的的任命、免职和辞职 Y\e8oIYu7
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Za>0&Fnf
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |E(`9
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x=7qC#+)
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 "UVqHW1%K
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Engagement letter mDG=h6y"V
约定书(委托书) `yvH0B -
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2. Planning and risk assessment G|LJOq7QB
规划和风险评估 T+q3]
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General principles
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一般原则 F s{}bQyQ
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