Arens_Chapter01课件.ppt

The Demand for Audit and Other Assurance Services;Sarbanes-Oxley Act;Learning Objective 1; Nature of Auditing;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;Attestation Services;Attestation Services;Relationships Among Auditors, Client, and External Users;Other Assurance Services;Attestation Services on Information Technology;Nonassurance Services Provided by CPAs;Other Assurance Services Examples;Other Assurance Services Examples;Assurance, Attestation, and Nonassurance Services;Assurance, Attestation, and Nonassurance Services;Learning Objective 6;Types of Audits;Operational Audit;Compliance Audit;Audit of Historical Financial Statements;Learning Objective 7;Types of Auditors;Learning Objective 8;Three Requirements forBecoming a CPA;CPA Examination Sections;End of Chapter 1