20xx注會審計英語cpa_e_02_b_j-文庫吧資料
2024-08-30 00:12本頁面
【正文】 as the basis for a negative form of expression of the practitioner?s conclusion Evidence gathering procedures Sufficient appropriate evidence is obtained as part of a systematic engagement process that includes: inspection, observation, confirmation, recalculation, reperformance, analytical procedures and inquiry. Sufficient appropriate evidence is obtained as part of a systematic engagement process, but procedures are deliberately limited relative to a reasonable assurance engagement The assurance report Description of the engagement circumstances, and a positive form of expression of the conclusion Description of the engagement circumstances, and a negative form of expression of the conclusion 2. Quality Control 質(zhì)量控制 (1) Purposes of quality control: The audit firm should establish a system of quality control designed to provide it with reasonable assurance that ● The firm and its personnel ply with professional standards and regulatory and legal requirements, and that ● Reports issued by the firm or engagement partners are appropriate in the circumstances. (2) Elements of Quality Control ● Leadership responsibilities 領(lǐng)導(dǎo)責任 ● Ethical requirements 職業(yè)道德規(guī)范 ● Acceptance and continuance of client relationships and specific engagement客戶關(guān)系和具體業(yè)務(wù)的接受與保持 ● HR人力資源 ● Engagement performance 業(yè)務(wù)執(zhí)行 ● Work papers 工作底稿 ● Monitoring 監(jiān)控 3． attest engagement 基于責任方認定的業(yè)務(wù) （ 會計報表審計 ） and direct reporting engagement 直接報告業(yè)務(wù) （ IT 系統(tǒng)鑒證 ） ? When the asserter makes assertions (usually in writing), the resulting assurance engagement is referred to as an attest engagement. The assurer is attesting to the accuracy of the assertion. ? However, in some engagements, the assertions are only implied by the asserter. These types of assurance engagements are called direct reporting engagements. In a direct reporting engagement where the responsible party does not provide a written assertion to the user, the professional accountant expresses a conclusion on the subject matter directly in a report using suitable criteria. Legal Liabilities 1. Recognition of legal liabilities ● Default 違約 ● Errors 過失 ● Fraud 欺詐 2. types of legal liabilities ● Administrative liabilities 行政責任 ● Civil liabilities 民事責任 ● Criminal liabilities 刑事責任 3. Professional skepticism職業(yè)懷疑態(tài)度 ● Requires the auditor to be alert to any factors that could increase the risk of material misstateme
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