1. Assurance engagements and external audit 保证约定和外部审计 +$QL0|RL
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Materiality, true and fair presentation, reasonable assurance _yB9/F
物质性,真实公平的描述,合理的保证 ~W *j^+T"
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Appointment, removal and resignation of auditors #M^Yh?~%w
审计人员的的任命、免职和辞职 i[\u-TF
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2[&-y[1
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "X(=
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V1 #aDfiW
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 I+d(r"N1
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Engagement letter @gjdyz
约定书(委托书) M@X#[w:
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2. Planning and risk assessment O#5( U.E
规划和风险评估 H'\ EA(v+
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