TAILIEUCHUNG - Lecture Principles of auditing and other assurance services (15/e): Chapter 2 - Whittington, Pany

Chapter 2 - Professional standards. After studying this chapter, you should be able to: Describe the 10 generally accepted auditing standards; identify the authoritative status of the Statements on Auditing Standards; discuss the auditors' responsibility for detecting errors, fraud, and illegal acts; explain the key elements of the auditors' standard report;. | Professional Standards Chapter 2 1 Public Company Accounting Oversight Board Auditing, Attestation, Quality Control, Independence, Ethical Standards for audits of public companies American Institute of Certified Public Accountants Auditing, Attestation, Quality Control, Independence Ethical, Accounting and Review Standards for engagements involving nonpublic companies State Boards of Accountancy License CPAs and CPA firms to practice in jurisdictions Authority of Organizations 2- Generally Accepted Auditing Standards--General Standards Adequate technical training and proficiency Independence in mental attitude is to be maintained Due professional care is to be exercised 2- 2 2 Generally Accepted Auditing Standards--Standards of Field Work Work is to be adequately planned and properly supervised Sufficient understanding of internal control is to be obtained Sufficient competent evidential matter is to be obtained to afford a reasonable basis for the opinion 2- 3 3 Generally

• Kế toán - Kiểm toán
• Principles of auditing
• Assurance services
• Professional standards
• Standards of reporting
• GAAP hierarchy
• Public accounting profession
• Compliance auditing
• Internal auditing profession
• Operational audit
• Lecture Principles of auditing
• Bài giảng Nguyên lý kiểm toán
• Auditor legal liability
• Audit planning
• Audit evidence
• Audit procedures
• Auditing operations
• Completing the audit
• Income statement accounts
• Administrative expenses
• International auditing overview
• The audit market
• Professional accountants
• Client acceptance
• Understanding the entity
• Internal control
• Additional assurance services
• Historical financial information
• Audit report
• Special reports
• Attestation engagements
• Internal control integrated framework
• Examination report
• Public accountant
• American economy
• Professional services
• Financial statements
• Professional ethics
• Ethical dilemma
• Nature of ethics
• Establishing professional ethics
• Legal liability of auditors
• CPA liability
• Criminal liability
• Securities laws
• Audit documentation
• Audit risk
• Audit risk formula
• Planning the audit
• Linking audit procedures
• Assessing fraud risks
• Control environment factors
• Accounting System
• Control activities
• IT environment
• Computer hardware
• IT control activities
• Audit sampling
• Statistical sampling
• Random sample
• Statistical sampling plans
• Financial investments
• Audit cash
• Accounts receivable
• Notes receivable
• Revenue cycle
• Revenue cycle controls
• Cost of goods sold
• Conversion cycle
• Physical inventory
• Controls over plant
• Audit of intangibles
• Long lived assets
• Audit of property
• Accounts payable
• Acquisition cycle
• Audit accounts payable
• Equity capital
• Interest bearing debt
• Substantive tests
• Auditors’ reports
• Nonpublic entity audits
• Public company audits
• Integrated audits
• Management’s responsibility
• Analytical procedures
• Substantive testing
• Audit reports
• Corporate governance
• Understanding the client
• Assessing risks