作业帮请教高手，关于审计里的一个概念assurance engagement
来源：学生作业帮 编辑：作业帮 分类：综合作业 时间：2024/05/16 16:08:12
请教高手，关于审计里的一个概念assurance engagement
我不懂assurance engagement 在中文里到底是什么，也不懂一下某国外教材上的相关内容： It is important to recognize that in the concept of accountability relationship, two or more parties already exist in an accountability relationship and the auditor is always the third party in the relationship — at least as far as assurance is concerned. This distinction is important because when the auditor is the accountable party, the engagement is no longer considered an assurance engagement. The engagement may be a tax engagement, a consulting engagement, a bookkeeping engagement, or any other engagement, but it is not an assurance engagement. 为什么auditor is the accountable party，engagement就不是assurance engagement呢？？？请教高手！！
我不懂assurance engagement 在中文里到底是什么，也不懂一下某国外教材上的相关内容： It is important to recognize that in the concept of accountability relationship, two or more parties already exist in an accountability relationship and the auditor is always the third party in the relationship — at least as far as assurance is concerned. This distinction is important because when the auditor is the accountable party, the engagement is no longer considered an assurance engagement. The engagement may be a tax engagement, a consulting engagement, a bookkeeping engagement, or any other engagement, but it is not an assurance engagement. 为什么auditor is the accountable party，engagement就不是assurance engagement呢？？？请教高手！！
鉴证业务
鉴证业务的一个条件就是他是第三方业务，也就是他即不是责任方也不是预期使用者，当他是责任方的时候不满足三方关系的条件，这个业务自然也就不是鉴证业务了
鉴证业务的一个条件就是他是第三方业务，也就是他即不是责任方也不是预期使用者，当他是责任方的时候不满足三方关系的条件，这个业务自然也就不是鉴证业务了