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1、BrowseLocation:UnitedStatesPwCMaterialMontgomery'sAuditing,TwelfthEditionPart1:TheAuditEnvironmentPublishDate:25June,2001 窗体顶部窗体底部2OrganizationandStructureoftheAuditingProfession2.1TYPESOFASSURANCESERVICES (a)FinancialAudits, (b)ComplianceAudits, (c)PerformanceAudi
2、ts, (d)ReviewsofFinancialInformation, (e)AttestEngagements, (f)OtherAssuranceServices, 2.2TYPESOFAUDITORS 2.3ORGANIZATIONOFANACCOUNTINGFIRM (a)AssuranceServices, (i)Audits, (ii)Reviews, (iii)Agreed-UponProceduresEngagements, (iv)AttestEngagements, (v)O
3、therAssuranceServices, (b)NonassuranceServices, (i)Compilations, (ii)TaxServices, (iii)ConsultingServices, (c)FirmStructure, (d)AuditEngagementTeam, (i)Partner, (ii)Manager, (iii)OtherPersonnel, 2.4ORGANIZATIONOFTHEAUDITINGPROFESSION (a)AmericanInstitu
4、teofCPAs, (b)StateSocietiesofCPAs, (c)InstituteofInternalAuditors, (d)OtherOrganizations, 2.5PROFESSIONALCERTIFICATIONANDLICENSING (a)CertifiedPublicAccountant(CPA), (b)CertifiedFraudExaminer(CFE), (c)CertifiedInternalAuditor(CIA), (d)CertifiedInformationSys
5、temsAuditor(CISA), 2.6ASSURANCESTANDARDSANDSTANDARD-SETTINGBODIES (a)GenerallyAcceptedAuditingStandards, (b)InternationalAuditingStandards, (c)RoleoftheSECandtheCourts, (d)StandardsforInternalAuditing, (e)StandardsforGovernmentAuditing, (f)AttestationStandards
6、, (g)StatementsonStandardsforAccountingandReviewServices, 2.1TYPESOFASSURANCESERVICESAlthoughthefocusofthisbookisonauditsofhistoricalfinancialstatements,theauditingprofessionprovidesothertypesofassuranceservices,someofwhicharedescribedinthissection.Someoftheseservicesco
7、ntinuetobereferredtoas"audits,"whileothers-particularlysomeofthenewerones-arecalled"attestengagements."StillotherservicesinwhichCPAsprovideassurancetotheirclientsandothersarereferredtointhisbookas"otherassuranceservices."(a)FinancialAuditsInafinancialaudit,anauditorseeksevi
8、denceaboutassertionsrelatedmainlytofinancialinformation,usuallycontainedinasetoffi
