| 信息技术 |
Pursuant to an accountable relationship between two or more parties, an IT audit and assurance professional is engaged to issue a written communication expressing a conclusion about the subject matters for which the accountable party is responsible. Assurance refers to a number of related activities designed to provide the reader or user of the report with a level of assurance or comfort over the subject matter. (Assurance engagements could include support for audited financial statements, reviews of controls, compliance with required standards and practices, and compliance with agreements, licenses, legislation and regulation) |
