thedemandforauditandassuranceservices(英文版)(編輯修改稿)
2025-03-07 07:53 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 he following: % riskfree interest rate % economic risk premium (business risk) % information cost (information risk) 1 15 Capital Costs to Shrink Elliott’s Example Elliott believes the following factors will drastically reduce information risk: Advanced technology New accounting and auditing standards Auditors finding more efficient ways to audit 1 16 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 17 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. 1 18 Reporting 1 19 Audit of Financial Statements CPA Examines cancelled checks and other supporting records Financial Statements GAAP Accountant’s Report Competent, independent person Information Established criteria Determines correspondence Accumulates and
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