（一）审计及其他鉴证 鉴证服务（attestation services）是会计师事务所以书面形式，对受托责任人员所提供的各种书面信息的可靠性作出结论的服务，旨在改善利害关系人所用信息的质量。
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... assurance services 信息安全服务 attestation services 鉴证服务 audit services 审计处 ...
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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.
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