thecpaprofession(英文版)(編輯修改稿)
2025-03-07 07:53 本頁面
【文章內(nèi)容簡介】 s, the report should contain a clearcut indication of the character of the auditor’s work, if any, and the degree of responsibility the auditor is taking. 2 19 Audit Quality ? Auditing standards are guidelines of quality that should be followed in all audits. ? Failure to follow GAAS is considered a deficient audit. ? Auditing procedures are the tasks used to audit specific clients. 2 20 GAAS Acronym General Standards ? T Adequate technical training and proficiency as an auditor ? I Independence in appearance and fact ? P Due professional care in performing the audit. 2 21 Continued Fieldwork Standards ? S Adequate supervision and planning in performing the audit. ? I Understanding of internal control to plan the audit. ? E Gather sufficient petent evidence for a basis of an opinion 2 22 Continued Reporting Standards ? GAAP Financial statements in accordance with GAAP ? Consistency statements are consistent unless otherwise stated. ? Disclosure adequately disclosed unless noted. ? Opinion express an opinion or state why not. 2 23 GAAP Hierarchy SAS 69 ? FASB statements and interpretations, APB opinions, and AICPA Accounting Research Bulletins ? FASB Technical Bulletins, AICPA Industry Audit and Accounting Guides and AICPA statements of Position ? Consensus positions of the FASB ? AICPA accounting interpretations ? Other accounting literature 2 24 Define Due Professional Care ? Due care means that an auditor acted as a prudent practitioner ? Prudent practitioner follows all of the general and fieldwork standards 2 25 Independence has three aspects ? Practical free from client interference on what procedures to perform. ? Investigative free access to records. ? Reporting can’t let feelings about client or paycheck affect the report. 2 26 Planning and Supervision ? Prepare an audit program and supervise the audit. (Audit program is the list of audit procedures that will be performed.) ? Obtain a knowledge of the client’s business. ? Dealing with differences between audit members. 2 27 Deali
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