1. Assurance engagements and external audit 保证约定和外部审计 ;
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Materiality, true and fair presentation, reasonable assurance F6h IG G
物质性,真实公平的描述,合理的保证 CWd
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Appointment, removal and resignation of auditors ^R7X!tO
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审计人员的的任命、免职和辞职 7 VYhRC-
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q(BZg{
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C!^;%VQ}d
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >+:cTQ|q
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 {q
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Engagement letter y4&x`|tv
约定书(委托书) 9}q)AL-ga
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2. Planning and risk assessment rj1%IzaXU^
规划和风险评估 M}=fdH
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