becker cpa review（贝克尔会计师审查）.pdf

Becker CPA Review Audit B Flashcards Errata/Clarifications 2013 Exam Edition NOTE TO STUDENTS: On March 9, 2013, the AICPA notified the review course providers that it will test both the old SAS and the Clarified SAS on the Auditing exam starting on July 1, 2013. The AICPA has not given a definitive time period for this dual-testing, but has stated that it will continue until the Clarified SAS fully replace the old SAS (most likely at the end of 2014). The good news is the Becker is well- positioned to prepare you for the Auditing exam during this period of transition from the old SAS to the Clarified SAS. Our Audit B textbook (Clarified SAS), is essentially the Audit A textbook (old SAS) with enhancements to cover the new/clarified provisions of the Clarified SAS. Only a few key items from the old SAS are not included in the Audit B textbook. We have noted those items in the detail provided below. Lecture and Date Errata/Clarifications Topic The Clarified SAS outline the overall objectives of the auditor and the general requirements related to the conduct of the audit, but do not include Audit 1 the ten Generally Accepted Auditing Standards that were the framework 4/26/13 for the old SAS. The AICPA has stated that it will continue to test the 10 GAAS standards through 2014. Click here for a link to flashcards covering the 10 GAAS standards. The Clarified SAS outline a new, more detailed form of auditor’s report that should be used fo