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 8Yq_6
物质性,真实公平的描述,合理的保证 w8df-]r
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Appointment, removal and resignation of auditors 9'|NF<
审计人员的的任命、免职和辞职 {m/h3hjFa
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0"_FQv
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `w
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z;bg;@r|
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 ~]_gq;bG
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Engagement letter b xT|
约定书(委托书) >Hq)1o
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2. Planning and risk assessment X>`e(1`_O
规划和风险评估 uIkB&