TAILIEUCHUNG - Lecture Accounting and auditing research: Tools and strategies - Chapter 8: Assurance services and auditing research

This chapter presents the following content: Assurance services, consulting services and standards, attestation services and standards, auditing standard-setting environment, auditing standard-setting process, auditing standards board, public company accounting oversight board,. | Assurance Services and Auditing Research Chapter 8 Assurance services “Independent professional services that improve the quality of information, or its context, for decision makers” Adds value to the user, not just the report Three party contracts – the client, the assurer, and the third party to whom the accountant is providing assurance Consulting services and standards Attestation and audit services are special types of assurance services In an attest engagement, the CPA reports on the reliability of a written assertion that is managements responsibility Consulting is not part of assurance services Two party contact: client, consultant, accountant CPA develops findings, conclusions, and recommendations Attest engagements and guidelines Audit and attest services – Generally Accepted Audit Standards (GAAS), Statements on Auditing Standards (SAS) – Auditing standard boards (ASB) Accounting and review services – Statements on Standards for Accounting and Review – Accounting and Review Services Committee (ARSC) Accountant’s services on prospective financial information – Statements on Standards for Accountant’s Services on Prospective Financial Information – Auditing Standards Board Attest engagements and guidelines Other attest services – Statements on Standards for Attest Engagement – ASB, ARSC, and the management consulting services executive committee Audit and attest services for public companies – Auditing and Related Professional Practice Standards – Public Company Accounting Oversight Board (PCAOB) Attestation standards General Standards Adequate technical training and proficiency Adequate knowledge Services shall be performed only if the subject matter is capable of being evaluated Independence in mental attitude Due professional care Attestation standards (contd.) Fieldwork Adequately planned, and assistants properly supervised Sufficient evidence to provide a reasonable basis for conclusion Attestation standards (contd.) Standards of Reporting Report .

• Kế toán - Kiểm toán
• Auditing research
• Accounting research
• Assurance services
• Auditing research
• Consulting services
• Attestation services
• Financial accounting research tools
• Accounting research online
• Database research strategies
• The research process
• Tax research for compliance
• Tax planning
• Tax research challenges
• Tax research databases
• Environment of accounting research
• Aaccounting environment
• Research databases
• Research tools
• Search techniques
• Research process
• Refining the research process
• Conducting research
• Collect the evidence
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Summary of PhD thesis
• Thesis summary of Doctor of Accounting
• Auditing of financial statements
• Financial statements
• Auditing time of financial statements
• Effective communication
• Accounting firm
• Economic consequences
• Forensic accounting research
• Types of fraud
• The fraud triangle
• Business investigations
• Finance accounting and Auditing
• Behavior of auditors
• Industry expertise
• Qualifications of auditors
• Process of auditing
• Audit activity
• Critical thinking
• Effective writing skills
• The professional accountant
• Critical thinking skills
• Internal audit
• Internal auditor
• External auditor
• Quality of internal auditing activities
• Obligation of Law
• Audit opinions
• Influencing factors
• Research overview
• Independent audit opinion
• INTERNAL AUDITING ROLES
• EFFECTIVENESS
• thesis
• internship reports
• project course
• graduate thesis
• ETHICAL ISSUES
• INTERNAL AUDITING
• Financial leverage
• Real estate business
• Return On Capital Employed (ROCE)
• Return On Assets (ROA)
• Return On Equity (ROE)
• Operation cost
• Human resource
• Industry revolution 4 0
• Types of e invoice
• Electronic data Interchange
• Involuntary delisting
• Voluntary delisting
• Vietnam stock market
• Vietnam government
• Famous auditing firms
• THE EVOLVING ROLE
• THE INTERNAL AUDITOR
• CONFORMANCE
• BANK INTERNAL
• Analytical procedures
• Audit firms
• Fraudulent financial reporting
• Fraud risk assessment procedures
• Fraud risk assessment
• FDI Companies
• Fixed assets
• Transfer pricing
• Economic Cooperation and Development (OECD)
• Transfer pricing phenomenon