本帖最后由 kevin 于 2014-5-19 14:27 编辑
E. Requirements, application, and other explanatory material1. The auditor should be independent (in fact and in appearance) of the entity subject to the audit.
2. Ethical requirements relating to an audit of financial statements a. The auditor is subject to relevant ethical requirements, including those pertaining to independence. (1) The requirements consist of AICPA Code of Professional Conduct along with rules of state boards of accountancy and applicable regulatory agencies that are more restrictive. b. Statements on Quality Control Standards (SQCS) establish firm responsibilities to establish and maintain a system of quality control for audit engagements.
3. Professional skepticism – An audit should be planned and performed with professional skepticism. a. Professional skepticism is an attitude that includes a questioning mind, being alert to conditions that may indicate possible misstatement due to fraud or error, and a critical assessment of audit evidence.
4. Professional judgment-The auditor should exercise professional judgment in planning and performing an audit of financial statements. a. The exercise of professional judgment needs to be appropriately documented in such a way that an experienced auditor, having no previous connection with the audit, could understand the significant professional judgments made in reaching conclusions on significant matters arising during the audit.
5. Sufficient appropriate audit evidence and audit risk. a. To obtain reasonable assurance, the auditor should obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor' s opinion. b. Sufficiency and appropriateness of audit evidence. (1) Audit evidence is cumulative in nature and is primarily obtained from audit procedures performed during the course of the audit. (a) It may, however, also include information obtained from other sources such as previous audits (provided the auditor determines it is still relevant) or a firm's quality control procedures for client acceptance/continuance; as well as other sources. (2) Sufficiency is a measure of the quantity of audit evidence. (a) The quantity needed is affected by the auditor' s assessment of the risks of material misstatement (higher assessed risks ordinarily require more audit evidence) and also by the quality of such audit evidence (the higher the quality, the less may be required). But obtaining more evidence may not compensate for its poor quality. (3) Appropriateness is the measure of the quality of the audit evidence, its relevance and reliability in supporting conclusions on which the auditor’s opinion is based. (a) The reliability of evidence is influenced by its source and by its nature, and is dependent on the circumstances in with it is obtained.
注释: 以上规定替代了长期以来的10条公认审计准则（一般准则、外勤准则和报告准则)。 |
F. Attestation Standards 1. General Standard a. First general standard – The engagement shall be performed by a practitioner having adequate technical training and proficiency in the attest function . b. Second general standard–The engagement shall be performed by a practitioner having adequate knowledge of the subject matter c. Third general standard– The practitioner shall perform the engagement only if he or she has reason to believe thatthe subject matter is capable of reasonably consistent evaluation against criteria that are suitable and available to users.
2. Standards of fieldwork. a. First fieldwork standard–The work shall be adequately planned and assistants, if any, shall be properly supervised b. Second fieldwork standard –Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report
3. Standards of reporting a. First reporting standard–the report shall identify the subject matter or the assertion being reported on and statethe character of the engagement b. Second reporting standard–The report shall state the practitioner's conclusion about the subject matter or theassertion in relation to the criteria against which the subject matter was evaluated c. Third reporting standard–the report shall state all of the practitioner' s significant reservations about the engagement,the subject matter, and if applicable, the assertion related thereto d. Fourth reporting standard–The report shall state that the use of the report is restricted to specified parties underthe following circumstances [abridged]: (1) Criteria are suitable only for a limited number of parties (2) Subject matter is available only to specified parties (3) Written assertion has not been provided by the responsible party (4) Agreed-upon procedures engagements
Question1 Which of the following is not an attestation standard? a. Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report. b. The report shall identify the subject matter on the assertion being reported on and state the character of the engagement. c. The work shall be adequately planned and assistants, if any, shall be properly supervised. d. A sufficient understanding of internal control shall be obtained to plan the engagement.
Difficulty: Minimal
Explanations (d)The requirement is to identify the reply which is not an attestation standard. Answer (d) is correct because the attestation standards do not include a requirement that a sufficient understanding of internal control be obtained to plan the engagement. There is no internal control standardbecause the concept of internal control may not be relevant to certain assertions on which a CP A may be engaged to report (e.g.，aspects of information about computer software). Answers (a)，(b)，and (c) are all incorrect because standards exist for evidence，reporting on the assertion or subject matter，and proper planning.
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发表于 2014-5-13 09:34:21
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发表于 2014-5-14 23:59:26
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