chapter01-the-demand-for-audit-and-other-assurance-services(审计学-英文版).pptVIP

The Demand for Audit and Other Assurance Services Chapter 1 Learning Objective 1 Describe auditing. Nature of Auditing Information and Established Criteria Accumulating Evidence and Evaluating Evidence Competent, Independent Person Reporting Audit of a Tax Return Example Learning Objective 2 Distinguish between auditing and accounting. Distinguish BetweenAuditing and Accounting Learning Objective 3 Explain the importance of auditing in reducing information risk. Economic Demandfor Auditing Learning Objective 4 List the causes of information risk, and explain how this risk may be reduced. Causes of Information Risk Reducing Information Risk Capital Costs to Shrink: Elliott’s Example Capital Costs to Shrink: Elliott’s Example Learning Objective 5 Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs. Assurance Services Attestation Services Attestation Services Relationships Among Auditors, Client, and External Users Other Assurance Services AICPA Assurance Services Assurance Services on Information Technology Assurance Services on Information Technology Assurance Services on Information Technology Principles for WebTrust and SysTrust Services Other AssuranceServices Examples Other AssuranceServices Examples Other AssuranceServices Examples Other AssuranceServices Examples Assurance, Attestation, and Nonassurance Services Assurance, Attestation, and Nonassurance Services Learning Objective 6 Differentiate the three main types of audits. Types of Audits Operational Audit Compliance Audit Financial Statement Audit Learning Objective 7 Identify the primary types of auditors. Types of Auditors Learning Objective 8 Describe the requirements for becoming a CPA. Three Requirements forBecoming a CPA CPA Examination Sections End of Chapter 1 Fraud and illegal acts risk assessment… developing fraud risk profiles and assessing the adequacy of company systems and policies in preventing and detecting fraud