(确信)服务.ppt

Organization Part1 The auditing profession (ch1-5) Part II The audit process (ch6-13) Part 3 Application of the audit process to the sales and collection cycle (ch14-17) Part 4 Application of the audit process to other cycles (ch18-23) Part 5 Completing the audit (ch24) Part 6 Professional responsibilities and other assurance (ch25-26) The Assurance Services Market Chapter 1 1-1 Describe auditing 1-2 Distinguish between auditing and accounting 1-3 Explain the importance of auditing in reducing information risk. 1-4 List the causes of information risk, and explain how this risk can be reduced. 1-5 Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs. 1-6 Differentiate the three main types of audits. 1-7 Identify the primary types of auditors. 1-8 Describe the requirements for becoming a CPA. Sarbanes-Oxley Act Learning Objective 1 Nature of Auditing 審計的意義 根據美國會計學會的定義：「審計是一個有系統的過程，針對公司對其經濟活動與經濟事項所做的相關聲明，以客觀的態度蒐集證據，並評估這些證據，進一步確定這些聲明是否符合既定的標準，最後將所得之結論傳達給利害關係人。」 財務報表審計是指針對企業所編制的財務報表進行查核的工作，有時又稱為外部審計。 Information and Established Criteria Accumulating Evidence and Evaluating Evidence Competent, Independent Person Audit Report Audit of a Tax Return Example Learning Objective 2 Distinguish BetweenAuditing and Accounting Learning Objective 3 Economic Demandfor Auditing Learning Objective 4 Causes of Information Risk Reducing Information Risk Learning Objective 5 Assurance Services 認證(確信)服務 需要認證(確信)服務的資訊很廣 ，包括： 1.財務性及非財務性之績效衡量 2.風險評估 3.資訊系統品質 4.認證製程品質 5.查核網際網路之資訊 6.電信服務之可靠性、安全性及私密性的認證 7.醫療服務品質之認證 Attestation Services Attestation Services Relationships Among Auditors, Client, and External Users Attestation Services on Information Technology Other Assurance Services Nonassurance Services Provided by CPAs Other Assurance Services Examples Other Assurance Services Examples Assurance, Attestation, and Nonassurance Services (1/2) Assurance, Attestation, and Nonassurance Ser