AssuranceServicesandtheCPAProfession(英文版)(ppt56页)课件.ppt

Assurance Services and theCPA Profession Chapter 1 Learning Objective 1 Assurance Services Attestation Services Other Assurance Services Assurance Services onInformation Technology Assurance Services onInformation Technology Assurance Services onInformation Technology Assurance Services onOther Types of Information Assurance, Attestation, and Nonassurance Services Assurance, Attestation, and Nonassurance Services Learning Objective 2 Economic Demandfor Auditing Causes of Information Risk Reducing Information Risk Learning Objective 3 Nature of Auditing Accumulating andEvaluating Evidence Competent, Independent Person Reporting Audit of a Tax Return – Example Distinction BetweenAuditing and Accounting Learning Objective 4 Types of Audits Operational Audit Compliance Audit Financial Statement Audit Learning Objective 5 Types of Auditors Learning Objective 6 E-Commerce and CPA Firm Operations Learning Objective 7 Three Requirementsfor Becoming a CPA Learning Objective 8 AICPA Vision for the Future Vision for the Future Vision for the Future Establishing Standardsand Rules Establishing Standardsand Rules Learning Objective 9 General Standards Standards of Field Work Standards of Field Work Standards of Reporting Standards of Reporting Summary ofGeneral Standards Learning Objective 10 Elements of Quality Control Relationships Learning Objective 11 Securities and Exchange Commission CPAs Encouraged to ConductThemselves at a High Level CPAs Encouraged to ConductThemselves at a High Level CPAs Encouraged to ConductThemselves at a High Level End of Chapter 1 CPA firms are using the Internet to market their services. They also use the Internet to connect their global professional staff. Sender’s mail server Receiver’s mail server Describe the requirements for becoming a CPA. Educational Passing the CPA Exam Experience Describe the AICPA and its role in setting standards. The AICPA sets professional requirements for CPAs, conducts research, and publishes mate