00-2011-讲义05-审计职业道德.pptVIP

第5讲 Professional Responsibilities and Ethical Obligations in Auditing 审计中的职业道德 McGraw-Hill/Irwin Copyright ? 2008 by The McGraw-Hill Companies, Inc. All rights reserved. 何谓审计？What is an Audit? Examination of company prepared financial statements in accordance with GAAP SEC requires all public companies to have an audit Enhance the reliability 中注协： 独立审计是指注册会计师依法接受委托，对被审计单位的会计报表及其相关资料进行独立审查并发表意见。（《独立审计基本准则》） 审计报告范例Exhibit : The Auditor’s Standard Report Independent Auditor’s Report We have audited the accompanying balance sheet of X Company as of December 31, 20XX, and the related sta