《審計cha》ppt課件-文庫吧
2025-04-14 00:49 本頁面
【正文】 reasonable assurance about whether financial statements are free of material misstatement– Report on the financial statements and municate in accordance with auditor’s findings24Comparison of AICPA GAAS to Principles: ResponsibilitiesGeneral Standards Responsibilities Principle1. Training and proficiency2. Independence in mental attitude3. Due professional careAuditors are responsible for:?petence and capabilities?ethical requirements (independence and due care)?professional skepticism and professional judgment25Responsibilities Principle1. Competence and capabilities– Experience and expertise2. Independence– Independence in fact vs. independence in appearance– Financial and managerial relationships3. Due care– Level of performance by reasonable auditor in similar circumstances4. Professional skepticism and judgment– Skepticism: Appropriate questioning and critical assessment of evidence– Judgment: Application of training, knowledge, and experience in making informed decisions during audit26Comparison of AICP
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