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Three parties：
The intended user—The readers of the financial statements—Auditor expresses a conclusion that provides the user with a level of assurance about that subject matter
The responsible party—The preparers of the financial statements—The board of directors of the company whose financial statements are being reviewed or audited.
The practitioner—The reviewer of the financial statements—The firm employed to carry out assurance work—Offering a professional service—The need for competence；objective and independence；follow certain expected standards of performance.
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