CH01ProfessionalPractice(审计学,英文版).pptxVIP

CHAPTER 1  Professional Practice;Checkpoints;1.User demand for reliable information;1.2 AUDITING;ASSURANCE;;1.3 Distinguish;1.4 Client and Auditee;;审计关系模型的异化形式Ⅰ ;;新的委托者加入的审计关系模型 ;2.Brief history of auditing;(2) AUDIT ,Auditor;(3)Modern auditing;(4)An independent auditor;(5)The first public accounts organization;(6)Audited income statements;(7)GAAS;(7)GAAS;(8) 中国;3.Definitions of Auditing;Assertions ;Management assertions;定义要点;定义（1）;定义（2）;1989年我国审计基本理论研讨会的审计定义;1995年全国审计定义研讨会的简明审计定义;3.2 Audit objective and the auditor`report;AUDITOR’S REPORT;3.3 “risk reduction” definition;Monitoring hypothesisAppendix 1B;Insurance hypothesis;4. Other kinds of audits and auditors;Other kinds of audits and auditors;分类标准与类别;(2) 隶属关系;(3)审计对象;operational auditingalso known as performance auditing and management auditing;(4)审计目标;(5)审计范围;(6)效益审计形式;（7）Independent auditor;（8）Internal auditing;Organizational arrangement(IA) ;9、Governmental auditing;Parliament;补充：政府审计组织体系;10、Public accounting;CGA;Public Accounting firms;自学;Homework(1);GOODBYE