第六部分简要评价了国外几类新兴鉴证业务。
The sixth part appraises the new services in the world briefly.
审计独立性是注册会计师执行鉴证业务的灵魂。
Independence is the soul of Certified Public Accountant (CPA) auditing.
第五部分分析了注册会计师鉴证业务的基本要素。
The fifth part analyses the basic factors in the assurance service.
第五部分为鉴证业务中注册会计师对第三人侵权责任的责任承担。
The fifth Part focused on the subjects assuming CPA's tort liability toward to the third parties.
第七部分是全文的重点，提出了拓展我国注册会计师鉴证业务的几点建议。
The last part is the article's emphases, gives some advices to develop the assurance service.
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.
国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。
State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.
第四部分对我国现有的注册会计师鉴证业务的基本类型进行了辨析，并说明了它们之间的区别。
The fourth part introduces the basic types of assurance service in the present, and gives the differences between them.
ICAEW的一位发言人说：“对我们的会员而言，这是一个好机遇。”但是，他也表示对于遗嘱鉴证业务何时能够通过审批并没有时间表。
An ICAEW spokesman said: 'it's a good opportunity for our members.' But he added there was' no timeframe 'for when the application might be approved.
我们设计的鉴证方式可以确保我们的专业人员理解您的业务流程。
Our approach is designed to allow our professionals to understand your business and your major processes.
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.
事务所专业人员擅长各类涉外税务，税务申报代理、税务顾问咨询、税务筹划、税务尽职调查以及涉税鉴证等相关业务。
The main business covers various foreign enterprise related tax affairs, tax declaration agent, tax advisory and consulting, tax planning, tax due-diligence and tax review etc.
事务所专业人员擅长各类涉外税务，税务申报代理、税务顾问咨询、税务筹划、税务尽职调查以及涉税鉴证等相关业务。
The main business covers various foreign enterprise related tax affairs, tax declaration agent, tax advisory and consulting, tax planning, tax due-diligence and tax review etc.
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