Assurance Services and the CPA Profession(英文版)(ppt 56頁)

Assurance Services and the CPA Profession(英文版)內容提要：
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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