1. Assurance engagements and external audit 保证约定和外部审计 ag [ZW
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Materiality, true and fair presentation, reasonable assurance ; ZA~p
物质性,真实公平的描述,合理的保证 e"{{ TcNk
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Appointment, removal and resignation of auditors cr7 }^s
审计人员的的任命、免职和辞职 NcBIg:
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'j#*6xD
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8\&X2[oAD
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fDv2JdiU
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 -_=nDH
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Engagement letter `KZm0d{H
约定书(委托书) u|\1hLXX
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2. Planning and risk assessment Z@4Arfl
规划和风险评估
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一般原则 4>wP7`/+y
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