[教育学]BNU审计Chapter01.ppt

Learning Objective 8 Describe the requirements for becoming a CPA. Three Requirements forBecoming a CPA Educational requirement Uniform CPA examination requirement Experience requirement End of Chapter 1 1 - * ?2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder 1 - * ?2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder The Demand for Audit and Other Assurance Services Chapter 1 杨丹(PhD,CPA) Learning Objective 1 Describe auditing. Nature of Auditing Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a competent, independent person. Information and Established Criteria To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. Accumulating Evidence and Evaluating Evidence Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. Competent, Independent Person The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence. Reporting The final stage in the auditing process is preparing the Audit Report, which is the communication of the auditor’s findings to users. Audit of a Tax Return Example Internal revenue agent Competent, independent person Examines cancelled checks and other supporting records Accumulates and evaluates evidence Determines correspondence Federal tax returns filed by taxpayer Information Internal Revenue Code and all interpretations Established criteria Report on tax deficiencies Report on