Emerging Management Metastandards: Opportunities for Expanded Attest Services.
探讨了美国新兴问责管理系统为外部审计师带来的鉴证机会，评估了过程与产出、标准优化与满足、外部与内部利益相关者以及传统鉴证行业的结构。
Abstract Explores attestation opportunities for external auditors from emerging concepts of accountability management systems in the United States. Evaluation of process or output; Optimization of criteria versus satisfying criteria; External versus internal stockholders; Structure of traditional assurance profession.