attestation standards 中文意思是什麼
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Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules
專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。 -
With the widespread application of iso 9001 : 2000 quality management system ( qms ), the understanding, implementation, attestation of the qms " standards and the studying of the qms " attestation theory and practice have become those important topics for qms experts
隨著iso9001 ： 2000質量管理體系標準在我國的廣泛應用，對質量管理體系標準的理解與實施以及對質量管理體系認證理論與實踐的研究已成為當今質量管理專家探討的重要課題。 -
Such attestation shall be made in accordance with standards for attestation engagements issued or adopted by the board
該審核應當依據監管委員會頒布或採用的審核業務標準。 -
Abstract : supervision unit, as a social intermediary organ, is different from industrial enterprise to be carried on iso9000 quality attestation. on the basis of the experience of supervision unit ? s implementing standards, this paper, according to its particularity, clarifies the main points of quality system and quality administration to supervision unit
文摘:監理單位作為社會中介機構進行iso9000質量認證不同於工業生產企業.本文在總結監理單位貫標經驗的基礎上，針對其特殊性，闡明監理單位質量體系和質量管理的要點.可供有關單位參考
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