auditing and attestation chapter 1 …（审计和认证第一章u2026）.pdf

AUDITING AND ATTESTATION CHAPTER 1 PROFESSIONAL STANDARDS, AUDIT PROCESS, AND AUDIT PLANNING Magic Memory Outline® I. OVERVIEW OF PROFESSIONAL STANDARDS 1-23 A. Exam Coverage B. Professional Standards C. AICPA Professional Standards 1. Statements on Auditing Standards (SAS; AU) a. SAS Interpretive Publications (1) Interpretations of the SASs (2) Appendixes to the Auditing Standards (3) AICPA Audit and Industry Guides (4) AICPA Auditing Statements of Position b. Other Auditing Publications c. AICPA Clarity Project 2. Statements on Standards for Accounting and Review Services (SSARS; AR) 3. Statements on Standards for Attestation Engagements (SSAE; AT) 4. Statements on Quality Control Standards (SQCS; QC) 5. Standards for Performing and Reporting on Peer Reviews (PR) 6. Other AICPA Standards a. Standards for Consulting Services (CS) b. Standards for Valuation Services (VS) c. Statements on Responsibilities in Personal Financial Planning Practice (PFP) d. Statements on Standards for Tax Services (TS) D. SEC Regulations and PCAOB E. Government Auditing Standards (Yellow Book) F. Meaning of Terms in Professional Standards 1. Unconditional Responsibility/Requirement 2.