Audiing And Assurance Chapter1 ppt.ppt

The Demand for Audit and Other Assurance Services Chapter 1 Sarbanes-Oxley Act Learning Objective 1 Nature of Auditing Information and Established Criteria Accumulating Evidence and Evaluating Evidence Competent, Independent Person Audit Report Audit of a Tax Return Example Learning Objective 2 Distinguish BetweenAuditing and Accounting Learning Objective 3 Economic Demandfor Auditing Learning Objective 4 Causes of Information Risk Reducing Information Risk Learning Objective 5 Assurance Services Attestation Services Attestation Services Relationships Among Auditors, Client, and External Users Other Assurance Services AICPA Assurance Services Attestation Services on Information Technology Principles for WebTrust and SysTrust Services Nonassurance Services Provided by CPAs Other Assurance Services Examples Other Assurance Services Examples Other Assurance Services Examples Other Assurance Services Examples Other Assurance Services Examples Assurance, Attestation, and Nonassurance Services Assurance, Attestation, and Nonassurance Services Learning Objective 6 Types of Audits Operational Audit Compliance Audit Audit of Historical Financial Statements Learning Objective 7 Identify the primary types of auditors. Types of Auditors Learning Objective 8 Describe the requirements for becoming a CPA. Three Requirements forBecoming a CPA CPA Examination Sections End of Chapter 1 Fraud and illegal acts risk assessment… developing fraud risk profiles and assessing the adequacy of company systems and policies in preventing and detecting fraud and illegal acts. 灰灭街毋他步蛊哭庄炊车忻厚后旭鞠犊柑纤悬揪搞酚好恕灌谍炸太峭霍宇Auditing And Assurance Chapter1 pptAuditing 12/e Compliance with trading policies and procedures Compliance with entertainment royalty agreements ISO 900 certification Environmental audit 侵饿给矣江议矮跺酋缝柔景楷吾伊送滥窜柯堕垛浸窗藏振优酞个俘抹侗省Auditing And Assurance Chapter1 pptAuditing 12/e Other Assurance Services Certain Management Consulting Other Attestation Services (e.g., WebTrust, SysTrust) ATTESTATI