【正文】 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 1 The Demand for Audit and Other Assurance Services Chapter 1 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 2 SarbanesOxley Act The Act established the Public Company Accounting Oversight Board. It also requires auditors to attest to management reports on the effectiveness of internal control over financial reporting. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 3 Learning Objective 1 Describe auditing. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 4 Nature of Auditing Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a petent, independent person. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 5 Information and Established Criteria To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 6 Accumulating Evidence and Evaluating Evidence Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 7 Competent, Independent Person The auditor must be qualified to understand the criteria used and must be petent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The petence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 8 Audit Report The final stage in the auditing process is preparing the Audit Report, which is the munication of the auditor’s findings to users. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 1 9 Audit of a Tax Return Example Internal Revenue agent Competent, independent person Examines cancelled checks and other supporting records Accumulates and evaluates e