现阶段的内部审计,早已超越了最初的监督评价职能,而向咨询、鉴证服务方面拓展。
The internal audit's functions not only include supervision and evaluation now, but also turn to consultation and assurance.
其他如合同的见证、鉴证、登记等制度已经可以满足当事人的法律服务需求。
Other systems, such as witness, identification and registration of the contract, have been able to meet the party's demand for legal services.
审计考试包含了审计的整个流程,其他鉴证或非鉴证类型的服务,以及AICPA职业道德准则。
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.
第二条依法设立的税务师事务所,为委托人提供涉税鉴证和涉税服务业务的收费行为适用本办法。
Article 2 the charges of a legally established tax agent firm for providing their clients with tax-related authentication businesses and tax-related services shall be governed by these Measures.
第二部分介绍了注册会计师鉴证业务的含义与特征,并与相关服务进行了比较。
The second part introduces the meaning and characters of assurance service and compares it with other services.
传统内部审计的职能表现为:评价、监督、鉴证和管理服务等。
Traditional internal audit function is only expressed as:evaluation, monitoring, verification and management services.
传统内部审计的职能表现为:评价、监督、鉴证和管理服务等。
Traditional internal audit function is only expressed as:evaluation, monitoring, verification and management services.
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