综合报告鉴证的挑战：来自南非审计界的观点

这份报告关注独立鉴证服务的问题。调查采访了来自南非审计行业的一些高级鉴证从业者，其结果显示，虽然大部分受访者认可对综合报告的独立鉴证，但是可以预见这项服务的发展会受到一些技术和法律责任方面的影响。

This report focuses on the issue of independent assurance. The views of a number of senior assurance practitioners from the South African auditing profession show that although most respondents support the concept of independent assurance of <IR>, they also foresee a number of technical and legal liability issues which may affect the pace of <IR> assurance development.

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