Assurance Services and the CPA Profession(英文版)(ppt 56页)
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点击下载Assurance Services and the CPA Profession(英文版)内容提要:
Nature of Auditing:
Auditing is the accumulation and
evaluation of evidence about
information to determine and
report on the degree of
correspondence between the
information and established criteria.
AICPA:
The AICPA sets professional requirements
for CPAs, conducts research, and publishes
materials on many different subjects related
to accounting, auditing, attestation and
assurance services, management
consulting services, and taxes.
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