【7A文】审计学资料--审计的要求和保障.ppt

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1、TheDemandforAuditandAssuranceServicesChapter1AssuranceServicesAssuranceservicesareprofessionalservicesthatimprovethequalityofinformationfordecisionmakers.AssuranceservicescanbeperformedbyCPAsorbyavarietyofotherprofessionals.AttestationServicesAnattestatio

2、nserviceisatypeofassuranceserviceinwhichtheCPAfirmissuesareportaboutthereliabilityofanassertionthatistheresponsibilityofanotherparty.OtherAssuranceServicesMostotherassuranceservicesdonotmeettheformaldefinitionofattestationservices.TheCPAmustbeindependent.T

3、heCPAisnotrequiredtoprovideawrittenreport.TheCPAmustprovideassurance.AssuranceServicesonInformationTechnologyThereisanincreaseddemandforassuranceaboutcomputercontrolssurroundinginformationtransactedelectronicallyandthesecurityoftheinformationrelatedtothetr

4、ansactions.–assuranceoverWebsitecontrols–assuranceaboutinformationsystemreliabilityAssuranceServicesonInformationTechnologyWebTrustisanattestationservice,andtheWebTrustsealisasymbolicrepresentationoftheCPA’sreportonmanagement’sassertionsaboutitsdisclosureo

5、felectroniccommercepractices.AssuranceServicesonInformationTechnologySysTrustisanattest-typeengagementtoevaluateandtestsystemreliabilityinareassuchassecurityanddataintegrity.OtherAssuranceServicesExamplesFraudandillegalactsriskassessment…developingfraudri

6、skprofilesandassessingtheadequacyofcompanysystemsandpoliciesinpreventinganddetectingfraudandillegalacts.involvesAssurance,Attestation,andNonassuranceServicesASSURANCESERVICESOtherAttestationServices(e.g.,WebTrust,SysTrust)OtherAssuranceServices(e.g.,CPAPer

7、formanceView)CertainManagementConsultingATTESTATIONSERVICESAuditsReviewsAssurance,Attestation,andNonassuranceServicesNONASSURANCESERVICESOtherManagementConsultingTaxServicesCertainManagementConsultingAccountingandBookkeepingAuditingDefinedSystematicprocess

8、ObtainingandEvaluatingEvidenceTocompareManagementassertionsRecognizedcriterionReportingtheresultsofthecomparisonEconomicDemandforAuditingInformationriskreflectsthepossibilitythattheinformationuponwhichthebus