ISAE 3000 International Standard on Assurance Engagements 3000認證準則由IAASB所發佈係一原則性之準則基礎為適用於非歷史財務資訊的查核及核閱相關之認證工作目的為提供專業會計人員可依循之全面性認證架構. 6提供專業會計人員針對非歷史財務資訊的可依循之全面 性認證架構ISAE 3000 並沒有保證類型的區別但依認證程度不同將意見類型分為合理認證意見 reasonable assurance engagement或有限責任認證意見limited assurance engagement.
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In addition board ties to high CSR firms assured by a specialized CSR assurance provider have more influence on the focal firms CSR performance compared with ties to high CSR firms assured by a non-specialized CSR assurance provider. Audit Manager Assistant Manager Senior Accountant.
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