1. Assurance engagements and external audit 保证约定和外部审计 # wG}T
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Materiality, true and fair presentation, reasonable assurance 4WNWn#M
物质性,真实公平的描述,合理的保证 nJ6bC^*)U
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Appointment, removal and resignation of auditors @ )1u
审计人员的的任命、免职和辞职 iR_X,&p
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N[AX29
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,fL*yn
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YpAjZQZ,
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 nzU@}/A/
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Engagement letter d/"e3S1
约定书(委托书) 0"ZRJl<)[I
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2. Planning and risk assessment <Q%\pAP}b
规划和风险评估 &