【正文】 d evaluates evidence Report on results 1 22 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Economic Demand for Auditing Information risk reflects the possibility that the information upon which the business risk decision was made was inaccurate. Auditing can have a significant effect on information risk. 1 14 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Other Assurance Services Most other assurance services do not meet the formal definition of attestation services. The CPA must be independent. The CPA is not required to provide a written report. The CPA must provide assurance. 1 6 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 1 Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs. 1 3 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Assurance, Attestation, and Nonassurance Services ASSURANCE SERVICES Other Attestation Services (., WebTrust, SysTrust) Other Assurance Services (., CPA Performance View) Certain Management Consulting ATTESTATION SERVICES Audits Reviews 1 11 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Accumulating 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. 1 19 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Compliance Audit Example Determine whether bank requirements for loan continuation have been met Information Company records Established Criteria Loan agreement provisions Available Evidence Financial statements and calculations by the auditor 1 27 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Three Requirements for Being a CPA 1 34 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 9 Use generally accepted auditing standards as a basis for further study. 1 42 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Elements of Quality Control Independence, integrity, and objectivity Personnel management Acceptance and continuation of clients and engagements Engagement performance Monitoring 1 50 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 演講完畢，謝謝觀看！ 。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 11 Summarize the role of the Securities and Exchange Commission in accounting and auditing. 1 52 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 1. The work is to be adequately planned and assistants, if any, are to be properly supervised. 2. A sufficient