TheDemandforAuditandAssuranceServices(英文版)(ppt31页)课件.pptVIP

The Demand for Auditand Assurance Services Chapter 1 Assurance Services Attestation Services Other Assurance Services Assurance Services on Information Technology Assurance Services on Information Technology Assurance Services on Information Technology Other AssuranceServices Examples Assurance, Attestation, and Nonassurance Services Assurance, Attestation, and Nonassurance Services Auditing Defined Systematic process Obtaining and Evaluating Evidence To compare Management assertions Recognized criterion Reporting the results of the comparison Economic Demandfor Auditing Causes of Information Risk Capital Costs to Shrink Elliott’s Example Capital Costs to Shrink Elliott’s Example Accumulating andEvaluating Evidence Competent, Independent Person Reporting Audit of Financial Statements Distinction BetweenAuditing and Accounting Types of Audits Financial Statement Audit Operational Audit Compliance Audit Types of Auditors External Auditors Independent of Client/Auditee Performs all types of audits Financial Operational Compliance Internal Auditors Independent appraisal within organization Purpose to evaluate activities within the organization Review control systems for compliance with company policies Review of the economy and efficiency of operations Review of effectiveness of achieving preestablished goals Government Auditors Audits of government agencies or entities that receive government monies. Follow GAAS and GAGAS (Generally accepted governmental auditing standards) Government Auditors that work for GAO are independent of other agencies they audit Expanded Audits - financial, compliance and performance audits Three Requirements for Becoming a CPA Education 150 hours of college education Exam Experience License Ethics Continuing Professional Education Reciprocity CPA Examination Sections End of Chapter 1 1 - * 1 - * Assurance services are professional services that improve the quality of information for decision makers. Assurance services can be perfo