The Demand for Audit and Assurance Services(英文版)(ppt 31页)
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点击下载The Demand for Audit and Assurance Services(英文版)内容提要:
Attestation Services:
An attestation service is a type of assurance
service in which the CPA firm issues a
report about the reliability of an assertion
that is the responsibility of another party.
Auditing Defined:
Systematic process
Obtaining and Evaluating Evidence
To compare
Management assertions
Recognized criterion
Reporting the results of the comparison
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