(a) Auditors are frequently required to provide assurance for a range of non-audit engagements.
Required:
List and explain the elements of an assurance engagement. (5 marks)
(b) ISA 320 Materiality in Planning and Performing an Audit provides guidance on the concept of materiality in planning and performing an audit.
Required:
Defi ne materiality and determine how the level of materiality is assessed. (5 marks)
我国公务员任用方式以选任制和委任制为主,部分职务实行_________。
境外医疗器械由()进行审查,批准后发给医疗器械注册证书。
A. 国家食品药品监督管理总局
B. 设区的市级食品药品监督管理机构
C. 省、自治区、直辖市食品药品监督管理部门
D. 国家食品药品监督管理局医疗器械技术审评机构