如果一家 Business 被 Audit，Auditor 是不是就只能是 CRA？看下面 chatGPT 给的答案。
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什么情况会被 Audit？Audit 是很繁琐细致的事情。上市公司，大公司必须得 Audit。买卖公司时候必须 Audit。有时候 surety bond 需要有 Audit。目的是为了防止或者识别作假。可能是定期，可能是抽查。抽查后面会伴随着定期。
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Business 找 Accountant 帮忙做 Audit，贵吗？Audit 是 CPA 工作里最贵的一个过程，大公司可能要几个月。小公司几周到几个月，取决于 record keeping 和 transactions 的量和复杂程度。
CPA 的 Financial Reporting 工作有 3 种，一种叫 compilation，第二种叫 Review，第三种叫 Audit。
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In Canada, there are several types of auditor certification and license programs, depending on the type of audit work being performed. Here are a few examples:
Certified Internal Auditor (CIA) - This certification is offered by the Institute of Internal Auditors (IIA) and is designed for professionals who work in internal audit, governance, risk management, and internal control. The CIA program requires passing a comprehensive exam and meeting education and experience requirements.
Certified Information Systems Auditor (CISA) - This certification is offered by ISACA and is designed for professionals who work in information systems audit, control, and security. The CISA program requires passing an exam, meeting education and experience requirements, and adhering to a professional code of ethics.
Chartered Professional Accountant (CPA) - This certification is offered by the Chartered Professional Accountants of Canada (CPA Canada) and is designed for professionals who work in accounting, audit, and financial reporting. The CPA program requires passing a comprehensive exam and meeting education and experience requirements.
In addition to these certification and license programs, there are also various regulatory bodies in Canada that oversee auditors and audit firms, such as the Canadian Public Accountability Board (CPAB) and provincial regulatory bodies like the Institute of Chartered Accountants of Ontario (ICAO). These bodies have their own requirements for certification and licensing of auditors, which may vary depending on the type of audit work being performed.