很高兴今天能代表国际审计与鉴证准则理事会(IAASB)来到北京。
It is a great pleasure to be able to represent the International Auditing and Assurance Standards Board (IAASB) in Beijing today.
审计考试包含了审计的整个流程，其他鉴证或非鉴证类型的服务，以及AICPA职业道德准则。
Auditing encompasses the entire audit process, other services including compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct.
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