审计委托人.pptVIP

CHAPTER 1  Professional Practice 1.User demand for reliable information 2.Brief history of auditing 3.DEFINITIONS OF AUDITING 4.Other kinds of audits and auditors 5.The accounting profession Checkpoints 1.What is the difference between a client and auditee? 2.Define and explain auditing. 3.What is the essence of the risk-reduction of auditing? 4.Define an “assurance engagement”. 5.Other kinds of audits and auditors. 1.User demand for reliable information 1.1 ACCOUNTING (1)It is the process of recording, classifying, and summarizing into financial statements a company`s transactions for the us