英文版：审计学 变化环境中概念 第一章.pptVIP

AuditingConcepts for a Changing Environmentfifth edition;Chapter 1;Free Market Economy ;What is auditing? ;Define Auditing ;What is attestation?;Auditing is all about evidence;Discuss Management GAAP;Comment on Communication;Define an Unqualified Audit Report List Its Three Paragraphs;Why is there a need for assurance services?;Discuss the accounting profession’s decade of unprecedented turmoil change;What was Congress’ response?;Improved Corporate Governance;Reporting on Internal Controls;Greater Independence of Audit Function;Audit Standard Setting Moved;Discuss AICPA’s definition of assurance services;What are the attributes needed to perform assurance services?;What are the levels of assurance provided?;The AICPAs Special Committee on Assurance Services has identified six areas of potential service:;What are attest services?;Requirements to Enter the Public Accounting Profession;Who Are the Providers of Assurance Services?;The Public Accounting Profession;Organization of CPA Firms;The Internal Audit Profession;Internal auditors add value to an organization by;Governmental Auditing Profession;Professional and Regulatory Organizations;Professional and Regulatory Organizations