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Unit 7 AUDITING AND FINANCIAL PLAN Contents Part 1 Reading and Translating Ex. 1 Reading A Part 2 Simulated Writing Part 3 Listening and Speaking Assignments: The Independent Auditor The terms independent auditor, public accountant, and CPA are often used interchangeably to describe a professional accountant who offers services to the public and whose chief service is an audit of financial statements. Technically, a CPA is one who has obtained a license to practice from a state. To obtain a CPA certificate from a state, an individual must demonstrate technical competence on a uniform examination prepared and graded by the AICPA. Candidates must exhibit an acceptable level of competence in the subjects of auditing, accounting theory, commercial law, and accounting practice. In addition, a candidate must meet a states individual requirements of residence, education, and experience. Only those individuals who have attained a certificate from one of the states are allowed to practice under the title of Certified Public Accountant. CPAs practice in the form of public accounting firms that vary dramatically in size. If we consider the public accounting profession to be a special type of industry and individual CPA firms to be production units, a unique aspect of the audit profession is revealed. Most professions are composed of thousands of small units. Only recently have other professionals begun to develop large and extended practices. The composition of the public accounting profession has differed from its sister professions since its inception in America. The profession as an industry is composed of three types of firms: (1) those that are national or international in scope, (2) those that are regional in scope, and (3) those that are local in scope. As corporations have grown in size and scope of activity, so have some CPA firms. In order to provide services to large, complex organizations, it is necessary to have large CPA firms with sufficient personnel t
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