Under the laws of agency, partners of a CPA firm may be liable for the work of others on whom they rely. This would not include:
 根据代理理论，会计师事务所的合伙人可能对其所依赖的其他人的工作负责。这不包括：
A、employees of the CPA firm.
会计师事务所的雇员。
B、employees of the audit client.
审计客户的员工。
C、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。
D、        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