thecpaprofession(英文版)-全文預覽
【正文】 Staff Assistant Senior Auditor Experience Typical Responsibilities 02 years Performs most of the detailed audit work 25 years Responsible for the audit field work, including supervising staff work 2 8 Hierarchy of a Typical CPA Firm Staff Level Manager Partner Experience Typical Responsibilities 510 years Helps the plan, manages the audit, reviews work, and works with the client 10+ years Reviews audit work and makes significant audit decision 2 9 AICPA 2 10 The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow. The requirements are set by mittees made up of AICPA members. Establishing Standards and Rules 2 11 Establishing Standards and Rules 1. Auditing Standards 2. Compilation and Review Standards 3. Other Attestation Standards 4. Code of Professional Conduct 2 12 Other AICPA Functions Supports research by its own staff and provides grants to others Writes and grades the CPA examination Provides seminars and education in a variety of subject matters 2 13 Practice standards Practice standards are general guides for the quality of professional work. ? CPA39。s judgment as to how much. ? Competent evidence is valid, relevant and unbiased. 2 32 Summary of General Standards Generally Accepted Auditing Standards General 1. Adequate training and proficiency 2. Independence in mental attitude 3. Due professional care Field Work 1. Proper planning and supervision 2. Internal control understanding 3. Sufficient petent evidence Reporting 1. Statements prepared in accordance with GAAP 2. Circumstances when GAAP not followed 3. Adequacy of disclosures 4. Expression of opinion on financial statements 2 33 International Standards on Auditing International Standards on Auditing (ISAs) are issued by the International Auditing Practice Committee of the International Federation of Accountants (IFAC). 2 34 International Standards on Auditing IFAC is the worldwide anization for the acc
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