审计学一种整合方法第12版英文版Chapter02.pptxVIP

The CPA Profession;Learning Objective 1;Certified Public Accounting Firms;Certified Public Accounting Firms;Certified Public Accounting Firms; Management consulting services;Structure of CPA Firms;Organizational Structure;Hierarchy of a TypicalCPA Firm;Hierarchy of a TypicalCPA Firm;E-Commerce andCPA Firm Operations;Learning Objective 2;This Act is considered by many observers to be the most important legislation affecting the auditing profession since the 1930s.;Sarbanes-Oxley Act;Sarbanes-Oxley Act;Learning Objective 3;The overall purpose of the Securities and Exchange Commission (SEC) is to assist in providing investors with reliable information upon which to make investment decisions.;Securities and Exchange Commission;Learning Objective 4;The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation and assurance services, management consulting services, and taxes.;The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow.;Establishing Standardsand Rules;Other AICPA Functions;Vision for the Future;Vision for the Future;Learning Objective 5;1. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.;General Standards;1. The auditor must adequately plan the work and must properly supervise any assistants. ;Standards of Field Work;1. The report shall state whether the financial statements are presented in accordance with generally accepted accounting principles.;3. Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report.;Generally Accepted AuditingStandards;Generally Accepted AuditingStandards;Generally Accepted AuditingStandards;Relationship Between GAAS and PCAOB Auditing Standards;The 10 generally accepted auditing standards are too general to provide