ch02assurance--audit--and-quality-control-standards(审计学-英文版).pptVIP

CHAPTER 2 Assurance, Audit, And Quality Control Standards Chief Point 1.Generally Accepted Audit Standards General standard(1) Examination standards(3) Reporting standards(4) 2.Professional scepticism 1.Practice standards 1)Assurance Standards, CICA handbook 2)GAAS, CICA auditing standards board 3)Quality Control Standards, Firm peer review/Provincial institute`s inspection manual/CICA`s guide for developing quality control system in public accounting 4)International standards of auditing 2.Overview of auditing standard-setting process of CICA Auditing standards board Public Sector Accounting and auditing board Criteria of Control Committee Studies Advisory Committee Project Development Process P37 Exhibit 2-1 3. Assurance Standards Assurance engagement. P38 Assertion. P38 Attest engagement. p38 Comparison of Assurance and Audit Standards p40-41, E2-2 Key Concepts Assurance 保证，保险，担保 The assurer 保证者、担保者 Assertion 认定、声明、承诺 The asserter 声明者、认定者 Attest 鉴证 4. Generally Accepted Auditing Standards(GAAS) General Standard(1) Examination Standards(3) Reporting Standards(4) P43 USA 一般标准（3）、实施标准（3）、报告标准（4） 补充：审计程序 （1）计划阶段 （2）实施阶段 （3）报告阶段 4.1 General Standard(1) G-1:The examination should be performed and the report prepared by a person or persons having adequate technical training and proficiency in auditing with due care and with an objective state of mind. General Standard(1-1) 1)Competence---技术训练与审计能力 2)Objectivity---Independence in fact Independence in appearance 精神状态上独立和形式上独立 Fee 3 Aspects of practical Independence， P45 Programming, Investigative, Reporting 3)Due professional Care E-1:The work should be performed and properly executed. If assistants are employed they should be properly supervised. (1)Planning and Supervision 1)Preparing an audit program and supervising the audit work; 2)obtaining knowled