1. Assurance engagements and external audit 保证约定和外部审计 X]fw9tZ
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Materiality, true and fair presentation, reasonable assurance w!}1oy
物质性,真实公平的描述,合理的保证 BQU5[8l
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Appointment, removal and resignation of auditors t0>{0 5
审计人员的的任命、免职和辞职 `Ek !;u>
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion nsT|,O
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;Kf|a}m -
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8w&rj-
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 XNUqZ-M:
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Engagement letter W~%~^2g ;k
约定书(委托书) z6lz*%Yi
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2. Planning and risk assessment kYB
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规划和风险评估 /;rN/ot2o
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General principles .=yus[,~
一般原则 .Y|\7%(
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Plan and perform audits with an attitude of professional skepticism tTGK25&