金融学01v金融学.pdf

Chapter 01 The Role of the Public Accountant LEARNING OBJECTIVES Ø Describe the nature of assurance services and attestation; Ø Describe the nature of financial statement audits; Ø Contrast the various types of audits and types of auditors; Ø Describe how public accounting firms are typically organized and the responsibilities of auditors at the various levels in the organization. Assurance Services and Attestation Ø The broad range of information enhancement services that are provided by certified public accountants (CPAs) that are designed to enhance the degree of confidence in the information. it must be performed by independent person or unit. 1-3 Assurance Services and Attestation ØAttest engagement means a practitioner is engaged to issue or does issue an examination, a review, or an agreed-upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party (e.g. management). 1-4 Assurance Services and Attestation Management The CPA Subject Suitable Gathers Matter Criteria Evidence Issues Report Subject The Attest Matter* Report *May be management’s assertion about the subject matter. The contents of this table from “Princiles of Auditing Other Assurance Serv