This differs from attestationservices where the CPA expresses a conclusion about reliability of a written assertion that is the responsibility of another.
这不同于 CPA 表达另外的职责的书面断言的关于可信度的一个结论的证明服务。
2
The author introduces the basic knowledge of ISO9000. On the base of analyzing particularity of medical services in hospital, the author illustrates the necessity of attestation of ISO in hospital.
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.