文档介绍：CHAPTER 2 PROFESSIONAL STANDARDS (审计的职业准则)
Objective (教学目标)
 Describe the 10 GAAS
Know the auditors’ responsibility for detecting misstatement
Explain the elements of the auditors’ report
Describe the attestation standards
Know the quality control in CPA firms
Describe international accounting and auditing
standards
KEY TERMS IN CHAPTER 2
1. Adequate disclosure (充分披露)
2. Adverse opinion (否定意见)
3. Audit risk (审计风险)
4. Auditors’ standard report (审计报告)
5. Consistency (一致性)
6. Disclaimer of opinion (拒绝表示意见)
7. Division for CPA Firms (CPA公司业务划分)
8. Error (错误) 9. Fraud (舞弊)
10. GAAS(generally accepted auditing standards)
(公认审计准则)
11. Illegal acts (违法行为)
12. Independence (独立性)
13. Internal control (内部控制)
14. IAPC(international auditing mittee)
(国际审计实务委员会)
15. International Federation of Accountants
(国际会计师联合会)
16. Irregularity (错误或者舞弊)
17. Peer review (同业互查)
18.  Public Oversight Board (POB)(公共预测委员会)
19. Qualified opinion (保留意见)
20. Quality control standards (质量控制标准)
21. Unqualified opinion(无保留意见)
GAAS(generally accepted auditing standards)(公认审计准则)
Including 10 standards ,we put them into three types:
1. General standards (一般准则)
a. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.
审计工作应该由经过充分技术培训、并精通业
务的人员担任审计师。
b. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors.
审计师在完成各种审计业务的过程中,应保
持精神上的独立
c. Due professional care is to be exercised in the planning, and performance of the audit and the preparation of the report.
在制定审计计划、执行审计工作,以及编写审
计报告时,应保持适度的职业谨慎
2. Standards of Field Work(外勤工作准则)
The work is to be adequately planned and assistants, if any, are to be properly supervised.
审计工作应有适当的计划,如有助理人员参加,应进行适当的督导。
b. A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature , timing , and extent of tests to be performed.
应充分了解客户的内部控制情况,以便制定审
计计划,确定测试的种类、