小巧、轻便而有力85.ppt

INTRO CHAPTER 1-*;WHO AM I?;Why are we here?;OVERVIEW OF THE COURSE;Course Approach;Administrative Matters;PROTECTED CONTENT;POINTS;LANDSCAPE/ HISTORY;KEY NOTES;Financial statements;GAAP;GAAS ;The Accounting Profession’s Credibility Crisis;AICPA;INTRODUCING: PCAOB;What’s an audit? Non-Public;What’s an audit? Public;Auditing: Overview;What is an Audit?;AUDITING: WHAT IS IT?;SOME TERMINOLOGY;The Role of the Public Accountant in the American Economy;MORE TERMINOLOGY;Attestation:;ATTESTATION CONT’D;FRAUD;The Attest Function; ; ; ;Audit of Financial Statements;What Creates the Demand for Audits?