審計chappt課件(已修改)
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【正文】 McGrawHill/Irwin Copyright 169。 2022 by The McGrawHill Companies, Inc. All rights reserved.Chapter 02 Professional Standards “In today’s regulatory environment, it’s virtually impossible to violate rules.” – Bernard Madoff, money manager, on October 12, 2022, approximately one year prior to being arrested for embezzling $50 billion from investors in a Ponzi scheme. 22Auditing Standards for Public and Nonpublic EntitiesAudits of Public EntitiesAudits of Nonpublic EntitiesAICPA Statements on Auditing StandardsStandards issued by the Auditing Standards Board prior to April 2022 not amended or superseded by PCAOB standards (Interim Standards)All current standards issued by Auditing Standards BoardPCAOB Auditing StandardsAll current standards issued by PCAOBNot applicable23Generally Accepted Auditing Standards? Identify necessary qualifications and characteristics of auditors and guide the conduct of the audit? Purpose of GAAS is to achieve the following objectives of an audit examination– Obtain
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