注册会计师作为外部审计师,在为财务报表提供可信性方面扮演了关键的角色,投资者、债权人、监管机构及其他利益相关者往往以注册会计师的意见为基础进行决策。事实上,在公众心目中,公众利益实体的财务报告的可信性在很 Certified public accountants, as external auditors, play a key role in providing credibility to financial statements. Investors, creditors, regulators and other stakeholders often make decisions based on the advice of certified public accountants. In fact, in the public mind, the credibility of financial reports of public interest entities is high