1. Assurance engagements and external audit 保证约定和外部审计 gUQCKNw
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Materiality, true and fair presentation, reasonable assurance
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物质性,真实公平的描述,合理的保证 lN"rhZ
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Appointment, removal and resignation of auditors |R
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审计人员的的任命、免职和辞职 "m5ZZG#R`
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .X9^ A,9
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AS;{{^mM(
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6dp~19T^
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 &gfQ
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约定书(委托书) B HYEd}M
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2. Planning and risk assessment &Re