TAILIEUCHUNG - Lecture Auditing & assurance services (5th) - Module A: Other public accounting services

After reading the material in this chapter, you should be able to: Explain and provide examples of attestation engagements, describe reviews and compilations of unaudited financial statements and prepare appropriate reports given specific factual circumstances, explain auditors' responsibilities related to reporting on interim financial information. | McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Module A Other Public Accounting Services Learning Objectives Explain and provide examples of attestation engagements. Describe reviews and compilations of unaudited financial statements and prepare appropriate reports given specific factual circumstances. Explain auditors’ responsibilities related to reporting on interim financial information. Define, explain, and give examples of other special reports provided by auditors, including specified elements of financial statements, special purpose frameworks and application of requirements of appropriate financial reporting frameworks. Explain and provide examples of assurance services engagements. Mod A- Attestation Engagements Report on subject matter or assertion about subject matter. Responsibility of another party Responsible party—acknowledge responsibility Mod A- Types of Attestation Engagements—Levels of Assurance Examination Review Agreed upon procedures Mod A- Standards Statements on Standards for Attestation Engagements (SSAEs) From Auditing Standards Board (AICPA) Similar to fundamental auditing principles Mod A- Agreed-Upon Procedures Engagements Consists of performing procedures normally associated with an audit or special engagement Scope less than in an audit (responsibility of user) Accountant reports procedures and findings Must restrict distribution of report to users who established scope of engagement Mod A- Financial Forecasts and Projections (AT 301) Prospective Financial Information (PFI) Financial information representing the financial position, results of operations, and cash flows for some period of time in the future. Types of PFI Financial projection Financial forecast Distribution limited use. general use. Mod A- Reporting on Pro Forma Financial Information (AT 401) Pro Forma Financial Information Reporting "AS IF" a transaction had occurred by a specific .

• Kế toán - Kiểm toán
• Attestation engagements
• Attestation standards
• Auditing services
• Assurance services
• Contemporary auditing environment
• Financial statement audit
• Auditing and assurance services
• Auditing environment
• Account balances
• Principles of auditing
• Additional assurance services
• Internal control integrated framework
• Examination report
• Financial statement auditing
• Audit planning
• Internal control
• Auditing business processes
• Finance accounting and Auditing
• Audit Quality
• Audit of financial statement
• FDI enterprises
• Auditee’s characteristics
• Audit market
• Audit evidence
• Audit documentation
• Types of audit tests
• Accounting undergraduate Honors theses
• Audit related services and audit quality
• Evidence from benefit plan audits
• Financial statement audit firm switches
• Benefit plan quality
• Reliability of financial statement
• Corporate governance
• Audit committees
• External auditor
• Internal auditors
• Audit trinity
• Joint report
• Annual financial report
• Audit tests
• Audit service quality
• SERPERF model
• Macroeconomic management tools
• Audit organization
• Auditing internal control
• Employee fraud
• The audit of cash
• Completing the audit
• Management estimates
• Management fraud
• Audit risk
• Audit sampling
• Classical variables sampling
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