The paper organized as follows : in the first section , the paper defines the audit services , non - audit services , knowledge reciprocal spillover . then the 如提供信息技术咨询,就有助于注册会计师在审计时提高对内部控制的评价能力;二是契约性范围经济。
In july 2002 , us government proclaimed the sarbanes - oxley act restricting non - audit services in form of legislation , and other countries followed by 2002年7月,美国政府以立法形式出台了限制非审计服务的《萨班斯?奥克斯利法案》 ,其他国家也纷纷“效仿跟从” 。
We provide a full range of auditing services when your company is to issue a - share and b - share . our professional experience will greatly contribute to the success of your project 您发行a 、 b种股票时,我们可以提供全方位的审计服务、我们的专业经验将极大地促进您的成功。
Article 21 the certified public accountants must , in carrying out audit services , produce audit reports in accordance with the audit procedures set in the professional standards and rules 第二十一条注册会计师执行审计业务,必须按照执业准则、规则确定的工作程序出具报告。
Major export services include : statutory audit services ; investment - related advisory services e . g . due diligence ; tax advisory ; computer assurance and corporate services 主要输出的服务包括:法定核数服务、与投资有关的顾问服务(如尽责调查) 、税务顾问、电脑支援及企业服务等。