| 作者简介： Nick A. Dauber, MS, CPA, is author of The Vest Pocket CPA (Wiley), Corporate Controller's Handbook of Financial Management, and Barron's How to Prepare for the CPA Exam. He is an accounting practitioner and instructor of auditing and tax at Queens College of the City University of New York. |
| Part 1 Auditing Standards of the PCAOB References in Auditor' s Reports to the Standards of the Public Company Accounting Oversight Board Audit Documentation Reporting on Whether a Previously Reported Material Weakness Continues to Exist An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements Part 2 Auditing Responsibilities and Functions of the Independent Auditor Defining Professional Requirements in Statements on Auditing Standards Generally Accepted Auditing Standards The Relationship of Generally Accepted Auditing Standards to Quality Control Standards Nature of the General Standards Training and Proficiency of the Independent Auditor Independence Due Professional Care in the Performance of Work Appointment of the Independent Auditor Planning and Supervision Audit Risk and Materiality Communications between Predecessor and Successor Auditors Consideration of Fraud in a Financial Statement Audit Illegal Acts by Clients Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained Consideration of Internal Control in a Financial Statement Audit The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements Service Organizations Communication of Internal Control Related Matters Noted in an Audit Evidential Matter Auditing Fair Value Measurements and Disclosures Analytical Procedures The Confirmation Process Inventories Auditing Derivative Instruments, Hedging Activities, and Investments in Securities Management Representation Related Parties Using the Work of a Specialist Inquiry of Client' s Lawyer Concerning Litigation, Claims, and Assessments Audit Documentation Ability of the Entity to Continue as a Going Concern Auditing Accounting Estimates Audit Sampling Communication with Audit Committees Consideration of Omitted Procedures After the Report Date The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles". Consistency of Application of Generally Accepted Accounting Principles Adequacy of Disclosure in Financial Statements Association with Financial Statements Reports on Audited Financial Statements Dating of the Independent Auditor' s Report Restricting the Use of an Auditor' s Report Reporting on Financial Statements Prepared for Use in Other Countries Part of Audit Performed by Other Independent Auditors Lack of Conformity with Generally Accepted Accounting Principles Other Information in Documents Containing Audited Financial Statements Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents Reporting on Condensed Financial Statements and Selected Financial Data Required Supplementary Information Subsequent Events Subsequent Discovery of Facts Existing at the Date of the Auditor's Report …… Part 3 Attestation Part 4 Accounting and Review Services Part 5 Consulting Aervices Part 6 Quality Control Part 7 Tax Services Part 8 Personal Financial Planning Part 9 Statement on Standards for Valuation Services Appendix A:Cross-References to Statements on Auditing Standards Appendix B:Cross-References to Standards for Attestation Engagements Appendix C:Cross-References to Standards for Accounting and Review Services Index |
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