保证服务(assuranceservices)是20世纪90年代中后期国际会计行业对注册会计师专业鉴证性服务领域的一个新的概括和提法,它既是注册会计师专业服务产品向纵深开发的结果,也是注册会计师专业鉴证性服务从审计(audit)经由鉴证(attestation)之后的又一次重大跨越。本文旨在探究注册 Assurance service is a new generalization and formulation of Certified Public Accountants professional forensic services in the international accounting profession in the mid and late 1990s. It is not only the result of in-depth development of CPA professional service products, but also a certified professional certified public accountant Another significant leap forward in sexual services from attestation to attestation. This article aims to explore registration