1. Assurance engagements and external audit 保证约定和外部审计 !*IMWm>
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Materiality, true and fair presentation, reasonable assurance h`fVQN.3
物质性,真实公平的描述,合理的保证 ~xH&"1
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Appointment, removal and resignation of auditors dj|5'<l
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审计人员的的任命、免职和辞职 97}]@xN=
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %B3~t>
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ntiS7g e1
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 3P>gDQP
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Engagement letter e5=d
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约定书(委托书) uFd$*`jS
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2. Planning and risk assessment .u`[|:K
规划和风险评估 &4'<