A.
employees of the CPA firm.会计师事务所的雇员。
B.
specialists employed by the CPA firm to provide technical advice on the audit. 会计师事务所聘请的为审计提供技术建议的专家。
C.
employees of the audit .审计客户的员工。
D.
other CPA firms engaged to do part of the audit work.从事部分审计工作的其他会计师事务所。