AICPA Auditing Standards - ICJCEAICPA ICJCE审计标准.pdfVIP

下载本文档

16
0
约9.46千字
约 3页
2017-07-24 发布于浙江
举报
版权申诉

AICPA Auditing Standards - ICJCEAICPA ICJCE审计标准.pdf

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

AICPA Auditing Standards - ICJCEAICPA ICJCE审计标准

-AU Section 100 Statements on Auditing Standards • AU Section 110 - Responsibilities and Functions of the Independent Auditor • AU Section 150 - Generally Accepted Auditing Standards • AU Section 161 - The Relationship of Generally Accepted Auditing Standards to Quality Control Standards -AU Section 200 The General Standards • AU Section 201 - Nature of the General Standards • AU Section 210 - Training and Proficiency of the Independent Auditor • AU Section 220 - Independence • AU Section 230 - Due Professional Care in the Performance of Work • AU Section 230A - Due Professional Care in the Performance of Work -AU Section 300 The Standards of Field Work • AU Section 310 - Appointment of the Independent Auditor • AU Section 311 — Planning and Supervision • AU Section 9311 — Planning and Supervision: Auditing Interpretations of Section 311 • AU Section 312 — Audit Risk and Materiality in Conducting an Audit • AU Section 9312 — Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312 • AU Section 312A — Audit Risk and Materiality in Conducting an Audit • AU Section 9312A — Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312A • AU Section 313 — Substantive Tests Prior to the Balance Sheet Date • AU Section 315 — Communications Between Predecessor and Successor Auditors • AU Section 316 — Consideration of Fraud in a Financial Statement Audit • AU Section 316A — Consideration of Fraud in a Financial Statement Audit • AU Section 317 — Illegal Acts by Clients • AU Section 9317 — Illegal Acts by Clients: Auditing Interpretations of Section 317 • AU Section 319 — Consideration of Internal Control in a Financial Statement Audit • AU Section 322 — The Auditors Consideration of the Internal Audit Function in an Audit of Financial Statements • AU Section 324 — Service Organizations • AU Section 9324 — Service Organizations: Auditing Interpretations