erklæringskunde attest client

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Language pair:Danish丹麦语译成English英语
Definition / notes:Attest client
An entity whose financial statements (or other information) the audit firm audits, reviews or is attested to.
Attest engagements include

Financial statement audits
Financial statement reviews
Audits of financial statement control ... under PCAOB Auditing Standard 5

Engagements performed under the AICPA statement...
URL:http://www.business.illinois.edu/responsibility/aiem/pdf/st/vq2-public-accounting-profession.pdf
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