审计英语课件第二章.ppt

Chapter 2 Auditing Standards 2.1 GAAS (Generally Accepted Auditing Standards) 2.2 Quality Control 2.3 China Standards on Auditing, Review, Other Assurance, Related Services and Quality Control Learning Objectives After studying this chapter, you should be able to 1. Understand ten Generally Accepted Auditing Standards. 2. Comprehend definition of an assurance engagement. 3. Distinguish assertion-based engagements and direct reporting engagements. 4. Learn the elements of an assurance engagement. 5. Distinguish reasonable assurance and limited assurance. 6. Learn elements of quality control. Standards are established to measure the quality of performance of individuals and organizations. Standards relating to the accounting profession concern themselves with CPA professional qualities, with the judgment exercised by CPAs in the performance of their professional engagements, and with a CPA firm’s quality control. 2.1 GAAS (Generally Accepted Auditing Standards) 2.1.1 Ten Generally Accepted Auditing Standards 2.1.2 Statements on auditing Standards 2.1.3 International Standards on Auditing Glossary GAAS (Generally Accepted Auditing Standards) 一般公认审计准则 general standards 一般准则 standards of field work 现场工作准则 standards of reporting 报告准则 due professional care 合理的职业谨慎 statements on auditing standards 审计准则说明书 International Standards on Auditing 国际审计准则 International Auditing and Assurance Standards Board (IAASB) 国际审计与鉴证准则理事会 International Federation of Accountants (IFAC) 国际会计师联合会 Auditing standards are general guidelines to aid auditors in fulfilling their professional responsibilities in the audit of historical financial statements. These include consideration of professional qualities such as competence and independence，reporting requirements，and evidence. 2.1.1 Ten Generally Accepted Auditing Standards GENERAL STANDARDS STANDARDS OF FIELD WORK STANDARDS OF REPORTING Developed by the AICPA in 1947, 10 generally accepted auditing standards (GAAS) represen