第一章(英文)_审计学-精品·公开课件.ppt

The Demand for Audit andOther Assurance Services Chapter 1 Learning Objective 1 Assurance Services Attestation Services Attestation Services Other Assurance Services Other Assurance Services Assurance Services on Information Technology Assurance Services on Information Technology Assurance Services on Information Technology Assurance Services on Information Technology Assurance Services on Other Types of Information Other AssuranceServices Examples Other AssuranceServices Examples Other AssuranceServices Examples Other AssuranceServices Examples Assurance, Attestation, and Nonassurance Services Assurance, Attestation, and Nonassurance Services Learning Objective 2 Economic Demandfor Auditing Learning Objective 3 Causes of Information Risk Reducing Information Risk Capital Costs to Shrink Elliott’s Example Capital Costs to Shrink Elliott’s Example Learning Objective 4 Nature of Auditing Accumulating andEvaluating Evidence Competent, Independent Person Reporting Audit of a Tax ReturnExample Learning Objective 5 Distinction BetweenAuditing and Accounting Learning Objective 6 Types of Audits Operational Audit Compliance Audit Financial Statement Audit Learning Objective 7 Strategic Systems Audit Learning Objective 8 Types of Auditors Learning Objective 9 Three Requirements for Becoming a CPA CPA Examination Sections Learning Objective 10 Impact of E-commerce End of Chapter 1 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 results Distinguish between auditing and accounting. Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether recorded information properly refle