A.審計(jì)授權(quán)人B.審計(jì)委托人C.資源財(cái)產(chǎn)經(jīng)管人D.會(huì)計(jì)人員E.注冊會(huì)計(jì)師
A.取信于社會(huì)的法律保證B.發(fā)表審計(jì)意見的客觀依據(jù)C.提高會(huì)計(jì)工作質(zhì)量D.維護(hù)注冊會(huì)計(jì)師的合法權(quán)益E.執(zhí)行審計(jì)業(yè)務(wù)的規(guī)范和指南