The Demand for Audit and Assurance Services(英文版)(ppt 31页)

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

..............................