【7A文】审计学资料--审计的CPA程序.ppt

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1、TheCPAProfessionChapter2CertifiedPublicAccountingFirmsThelegalrighttoperformauditsisgrantedtoCPAfirmsbyregulationofeachstate.CPAfirmsalsoprovidemanyotherservicestotheirclients,suchastaxandconsultingservices.CertifiedPublicAccountingFirmsThefivelargestCPAfirmsintheUnitedStatesarecalledt

2、he“BigFive”internationalCPAfirms.ThreeCPAfirmsintheUnitedStatesarecallednationalfirmsbecausetheyhaveofficesinmostmajorcities.CertifiedPublicAccountingFirmsThereareonlyapproximately100regionalandlargelocalCPAfirmswithprofessionalstaffsofmorethan50people.Morethan95%ofallCPAfirmshavefewert

3、han25professionalsinasingle-officefirm.ManagementConsultingServicesTaxServicesAccountingandBookkeepingServicesActivitiesofCPAFirmsOrganizationalStructureProprietorshipGeneralPartnershipGeneralCorporationProfessionalCorporationLimitedLiabilityCompanyLimitedLiabilityPartnershipHierarchyofa

4、TypicalCPAFirmStaffLevelStaffAssistantSeniorAuditorExperienceTypicalResponsibilities0-2yearsPerformsmostofthedetailedauditwork2-5yearsResponsiblefortheauditfieldwork,includingsupervisingstaffworkHierarchyofaTypicalCPAFirmStaffLevelManagerPartnerExperienceTypicalResponsibilities5-10year

5、sHelpstheplan,managestheaudit,reviewswork,andworkswiththeclient10+yearsReviewsauditworkandmakessignificantauditdecisionTheAICPAsetsprofessionalrequirementsforCPAs,conductsresearch,andpublishesmaterialsonmanydifferentsubjectsrelatedtoaccounting,auditing,attestationandassuranceservices,man

6、agementconsultingservices,andtaxes.AICPATheAICPAisempoweredtosetstandards(guidelines)andrulesthatallmembersandotherpracticingCPAsmustfollow.TherequirementsaresetbycommitteesmadeupofAICPAmembers.EstablishingStandardsandRulesEstablishingStandardsandRules1.AuditingStandards2.Compilationan

7、dReviewStandards3.OtherAttestationStandards4.CodeofProfessionalConductOtherAICPAFunctionsSupportsresearchbyitsownstaffandprovidesgrantstoothersWritesandgradestheCPAexaminationProvidesseminarsandeducationinavarietyofsubjectmattersPracticestandardsPracticestandardsaregenera