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2015年美國CPA考試《審計與簽證》知識點(一)

來源: 正保會計網校論壇 編輯: 2015/01/12 11:44:23  字體:

選課中心

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選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

  為了幫助參加2015年美國CPA考試的學員鞏固知識,提高備考效果,網校論壇學員為大家分享了美國CPA考試知識點,希望幫助廣大考生一起學習一起進步。

  Reports on special purpose F/S

  h.An opinion paragraph that contains an opinion on the special purpose F/S and a reference to the special purpose framework used to prepare the F/S

  j.An emphasis-of-matter paragraph……

  k.An other-matter paragraph that restricts the use of the auditor‘s report when required.

  B.Audits of single F/S and specific elements of F/S

  Audit of a single financial statement or of specific elements,accounts,or items of a financial statement may be performed as a separate engagement or in conjunction with an audit of an entity‘s complete set of financial statements.

  b.Specific elements

  accounts receivable/a schedule of profit participation or employee bonuses…

  2.Acceptability of the F/S reporting framework

  Same as A2-13

  3.Procedures

  When auditing a single financial statement or a specific element of a F/S,the auditor should perform procedures on any interrelated items as necessary.

  Stockholder‘s equity/ Net income

  4.Materiality

  a.Audits of a single F/S

  when auditing a single F/S,the auditor should determine materiality for the single F/S rather than for the complete set of F/S

  b.Audit of a specific element

  when auditing a specific element,the auditor should determine materiality separately for each element,rather than for the aggregate of all elements or the complete set of financial statements.

  5.Reporting

  When auditing a complete set of F/S and a single F/S or a specific element,auditor should

  a.Issue a separate report and express a separate opinion for each engagement.

  b.Indicate in the report on a specific element the date of the auditor‘s report on the complete set of F/S and the nature of the opinion expressed

  b.Piece meal opinion

  (1)The opinion on the specific element is not published with and does not accompany the auditor‘s report on the complete set of financial statements;and

 ?。?)The specific element does not constitute a major portion of the entity‘s complete set of financial statements or the specific element is not,or is not based on,stockholder’s equity or net income.

  7.Emphasis-of-matter or other-matter paragraphs

  if the auditor‘s report on the complete set of F/S includes an emphasis-of-matter or other-matter paragraph that is relevant to the audit of the single F/S or the specific element,the auditor should include a similar emphasis-of-matter or other-matter paragraph in the auditor’s report on the single F/S or specific element.

  8.When the auditor reports on an incomplete presentation that is otherwise in accordance with GAAP,the auditor‘s report should include an emphasis-of-matter paragraph that

  a.states the purpose for which the presentation is prepared

  b.indicates that the presentation is not intended to be a complete presentation

我要糾錯】 責任編輯:小敏
學員討論(0

免費試聽

  • 章小炎《財務會計與報告》

    章小炎主講:《財務會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導圖

    思維導圖

  • 美國注冊會計師學習計劃

    學習計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

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