鉴证业务

英国排名前三的毕业生雇主普华永道（PwC）的鉴证业务主管詹姆斯•查默斯（JamesChalmers）并不认为该公司招聘的毕业生人数将会降低。

James Chalmers , head of assurance at PwC , which is a top three graduate employer in the UK , did not believe the number of graduates the firm hired would decrease .

虽然内部控制审计与财务报表审计是两种不同类型的鉴证业务，各自具有特殊性，但是从审计流程来看，二者存在许多共性。

Although the internal control audit and financial statements audit are two different types , but some commons exist between them on the audit process .

独立审计是指注册会计师在提供审计和其他鉴证业务时应当保持实质上和形式上的独立性。

The independent audit is an independent to point the registration accountant at provide the audit with the other certificate business hour should the keeping substantially with formality .

从鉴证业务三要素、审计成本和内部控制审计的目的和产生的原因，重新定位内部控制审计为基于责任方认定的业务。

With three elements of attestation , audit costs and information disclosure , this paper relocates the business of the audit of internal control as business based on responsibility .

根据内部控制评价活动在审计中的不同应用地位，可以分为在报表审计中的应用和作为专项鉴证业务的评价两种。在前者，内部控制评价是手段；

According to the different status in using , it can be divided into two forms , including the evaluation of internal control used in audit of financial statement and evaluation of internal control for special purpose .

因此，对企业内部控制执行鉴证业务将能够加强企业对法律法规的遵循，增强企业在生产经营过程中的透明度，进一步认识企业财务报告的真实性、合法性。

So , attesting internal control could impel enterprises to observe the laws and regulations , strengthen the transparency in enterprises ' produce and management , and know the authenticity and legitimacy of enterprise 's financial reports further .

由于审计是一种鉴证性业务，法律责任重大，会计师事务所在确定审计收费时必须考虑其风险成本，因此审计收费一般由三部分组成：产品费用、风险成本和会计师事务所的正常利润。

Because audit is a kind of attestation business , the auditor and the accounting firm has great responsibility .

市场经济要想正常运作，独立审计要想适应社会的发展，内部控制鉴证就不能再只作为审计程序的一个步骤，而是应该独立存在，与其他鉴证业务并驾齐驱。

Internal control attestation should exist independently and keep in step with other attestative business , instead of being a step of audit procedure . Only to do so could make the market economy normally operates and separate audit adapt to the development of the society .