change, “management ” to “accounting.”（改变,u201c管理u201du201c会计u201d。）.pdf

Summary of Changes to the Content Specification Outline (CSO) Effective January 2014 Note: The AICPA Board of Examiners determined that a practice analysis is not currently necessary for all four sections of the examination. AUD Reference (Area, Description of Change Group, Topic)  Remove, “Levels for Financial Statements Taken as II.A. a Whole,” from the topic description.  This topic should read, “Determine and Document Materiality”  Change, “management” to “accounting.” II.I.5  This topic should read, “Significant accounting estimates”  Change, “level(s) of tolerable misstatement” to III.A.3 “Performance materiality/level(s) of tolerable misstatement.”  This topic should read, “Determine and document performance materiality/level(s) of tolerable misstatement”  Change, “management” to “accounting.” III.B.12  This topic should read, “Perform audit procedures on significant accounting estimates”  Remove “AICPA Auditing Practice Releases” from REF the reference listing. FAR Reference (Area, Description of Change Group, Topic)  Change “IFRS Framework” to “The IASB Conceptual Framework for Financial Reporting”. REF   Change “AU Section 623, Special Reports” to “AU-C Section 800, Special Considerations – Audits of Financial