Chapter02 The CPA Profession(审计学英文版)概要1.ppt

The CPA Profession Chapter 2 Learning Objective 1 Describe the nature of CPA firms, what they do, and their structure. Certified Public Accounting Firms Certified Public Accounting Firms Certified Public Accounting Firms Activities of CPA Firms Structure of CPA Firms Organizational Structure Hierarchy of a TypicalCPA Firm Hierarchy of a TypicalCPA Firm E-Commerce andCPA Firm Operations Learning Objective 2 Understand the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes-Oxley Act on the CPA profession. Sarbanes-Oxley Act Sarbanes-Oxley Act Learning Objective 3 Summarize the role of the Securities and Exchange Commission in accounting and auditing. Securities and Exchange Commission Securities and Exchange Commission Learning Objective 4 Describe the key functions performed by the AICPA. AICPA Establishing Standardsand Rules Establishing Standardsand Rules Other AICPA Functions Vision for the Future Vision for the Future Learning Objective 5 Use generally accepted auditing standards as a basis for further study. General Standards General Standards Standards of Field Work Standards of Field Work Standards of Reporting Standards of Reporting Summary ofGeneral Standards Relationship Between GAAS and PCAOB Auditing Standards Statements on Auditing Standards Learning Objective 6 Discuss the role of international auditing standards. International Standardson Auditing International Standardson Auditing Learning Objective 7 Identify quality control standards and practices within the accounting profession. Elements of Quality Control Relationships CPAs Encouraged to ConductThemselves at a High Level End of Chapter 2 3. Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report. 4. The report shall contain an expression of opinion regarding the financial statements, taken as a whole. Generally Accepted Auditing Standards General 1. Adequate training and