assuranceservicesandthecpaprofession(英文版)-資料下載頁
2025-03-29 10:12本頁面
【正文】 eding period. Standards of Reporting 1 46 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 3. Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report. 4. The report shall contain an expression of opinion regarding the financial statements, taken as a whole. Standards of Reporting 1 47 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 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 1 48 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 10 Identify quality control standards and practices within the accounting profession. 1 49 169。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 Relationships Quality control standards Generally accepted auditing standards Division of CPA firms Peer review 1 51 169。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 Securities and Exchange Commission 1 53 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley CPAs Encouraged to Conduct Themselves at a High Level CPA examination GAAS and interpretations Conduct of CPA firm personnel Continuing education requirements 1 54 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley CPAs Encouraged to Conduct Themselves at a High Level Conduct of CPA firm personnel SEC Peer review Quality control 1 55 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley CPAs Encouraged to Conduct Themselves at a High Level Conduct of CPA firm personnel Legal liability Division of CPA firms Code of Professional Conduct 1 56 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 1 1 57 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 演講完畢，謝謝觀看！
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1