注册会计师审计是注册会计师（以下简称为ＣＰＡ）依法接受委托，对被审单位的会计报表及相关资料进行独立审查并发表审计意见、作出审计结论的鉴证过程。因其根本的特征是超然独立，所以在《注册会计师法》中又把注册会计师审计称为独立审计。由于ＣＰＡ站在企业与外界之... CPA audit is certified public accountant (hereinafter referred to as CPA) commissioned by the law, the audited units of the accounting statements and related information to conduct an independent review and audit opinion, to audit conclusion of the certification process. Because of its fundamental feature is detached independent, so in the “Certified Public Accountants Law” in the CPA audit again referred to as an independent audit. As CPA standing in the business and the outside world ...