The reports produced by certified public accountants engaged in audit services according to law shall be authentic 注册会计师依法执行审计业务出具的报告,具有证明效力。
Non - audit services win the favor because of its rapid development and bring great concern of public 非审计服务的迅猛发展使之成为众“宠”之物,引发了社会各界的强烈关注。
And that non - audit services undermine audit independence is not yet supported by empirical evidence and theoretical analysis 非审计服务损害审计独立性缺乏经验证据和理论支持。
( 3 ) the effective demands of audit service and legal responsibility determine the audit quality of listed corporation 3 、审计服务的有效需求和审计法律责任最终决定上市公司审计质量。
Many companies even now have only three to choose from , because they buy non - audit services from one of the big four 许多公司现在也只有三家能够选择,因为他们已经在一家选择了非审计服务。