该【《审计Cha》 】是由【相惜】上传分享,文档一共【14】页,该文档可以免费在线阅读,需要了解更多关于【《审计Cha》 】的内容,可以使用淘豆网的站内搜索功能,选择自己适合的文档,以下文字是截取该文章内的部分文字,如需要获得完整电子版,请下载此文档到您的设备,方便您编辑和打印。McGraw-Hill/IrwinCopyright?2021byTheMcGraw-panies,“Intoday’sregulatoryenvironment,it’svirtuallyimpossibletoviolaterules.〞–BernardMadoff,moneymanager,onOctober12,2007,approximatelyoneyearpriortobeingarrestedforembezzling$-*AuditingStandardsforPublicandNonpublicEntitiesAuditsofPublicEntitiesAuditsofNonpublicEntitiesAICPAStatementsonAuditingStandardsStandardsissuedbytheAuditingStandardsBoardpriortoApril2003notamendedorsupersededbyPCAOBstandards(InterimStandards)AllcurrentstandardsissuedbyAuditingStandardsBoardPCAOBAuditingStandardsAllcurrentstandardsissuedbyPCAOBNotapplicable2-*eptedAuditingStandardsIdentifynecessaryqualificationsandcharacteristicsofauditorsandguidetheconductoftheauditPurposeofGAASistoachievethefollowingobjectivesofanauditexaminationObtainreasonableassuranceaboutwhetherfinancialstatementsarefreeofmaterialmisstatementordancewithauditor’sfindings2-*ComparisonofAICPAGAAStoPrinciples:ResponsibilitiesGeneralStandardsResponsibilitiesPrincipleTrainingandproficiency2. Independenceinmentalattitude3. DueprofessionalcareAuditorsareresponsiblefor:competenceandcapabilitiesethicalrequirements(independenceandduecare)professionalskepticismandprofessionaljudgment2-*:AppropriatequestioningandcriticalassessmentofevidenceJudgment:Applicationoftraining,knowledge,andexperienceinmakinginformeddecisionsduringaudit2-*ComparisonofAICPAGAAStoPrinciples:PerformanceStandardsofFieldWorkPerformancePrinciplePlanningandsupervision2. Understandingofentityandenvironmenttoassessriskofmaterialmisstatement3. ObtainsufficientappropriateevidenceToobtainreasonableassurance:PlanworkandsuperviseassistantsDetermineandapplyappropriatematerialitylevelsIdentifyandassessrisksofmaterialmisstatementObtainsufficientappropriateevidence2-*PerformancePrincipleGoalistoprovidereasonableassurancethatfinancialstatementsdonotcontainmaterialmisstatementsPlanningandsupervisionPreparationofauditplanMaterialityInfluencesdecisionsoffinancialstatementusersConsideredthroughouttheauditRiskassessmentUnderstandentityandenvironment(includinginternalcontrol)DeterminenecessaryeffectivenessofsubstantivetestsAuditevidenceSufficient=quantity(ponents?)Appropriate=quality(Whatlevelofreliabilityneeded?Source?)2-*OverviewofEvidenceDetectionRiskSufficiency(QuantityofEvidence)Relevance(WhatDoesEvidenceTelltheAuditor?)Reliability(CantheAuditorTrusttheEvidence?)Appropriateness(QualityofEvidence)2-*SufficientevidenceRelatedtoquantity(ponentsexamined)Influencedbyeffectivenessofentity’sinternalcontrolEffectiveinternalcontrolLowerlevelofcontrolriskEvaluatelessevidenceIneffectiveinternalcontrolHigherlevelofcontrolriskEvaluatemoreevidence2-*
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