作为一种经济监督和鉴证手段，审计成为产权保护的一种机制。
Auditing is not only a way of economic supervision, but also a mechanism of property protection.
审计独立性是注册会计师执行鉴证业务的灵魂。
Independence is the soul of Certified Public Accountant (CPA) auditing.
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.
现阶段的内部审计，早已超越了最初的监督评价职能，而向咨询、鉴证服务方面拓展。
The internal audit's functions not only include supervision and evaluation now, but also turn to consultation and assurance.
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.
传统内部审计的职能表现为：评价、监督、鉴证和管理服务等。
Traditional internal audit function is only expressed as:evaluation, monitoring, verification and management services.
至于责任评价，本文认为其既已包含在责任鉴证之中，因而没有必要将其单独作为审计的一个职能。
As for the evaluation responsibility, the article prefers to including it into the verification responsibility, and so there is no need singling it out as a audit function.
至于责任评价，本文认为其既已包含在责任鉴证之中，因而没有必要将其单独作为审计的一个职能。
As for the evaluation responsibility, the article prefers to including it into the verification responsibility, and so there is no need singling it out as a audit function.
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