审计学教学要点 (9).pdf

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1、ModuleA-OtherPublicAccountingServicesMODULEAOtherPublicAccountingServicesLEARNINGOBJECTIVESReviewExercises,Problems,CheckpointsandSimulations1.Explainandprovideexamplesofattestation1,2,3,4,5,642,43,58engagements.2.Describereviewandcompilationofunaudited7,841,44,45,46,48,49finan

2、cialstatementsandprepareappropriatereportsgivenspecificfactualcircumstances.3.Explainauditors’responsibilitiesrelatedto9,1050,51reportingoninterimfinancialinformation.4.Define,explain,andgiveexamplesofother11,12,13,14,1547,52specialreportsprovidedbyauditors,includingspecifiedel

3、ementsoffinancialstatements,specialpurposeframeworksandapplicationofrequirementsofappropriatefinancialreportingframeworks.5.Explainandprovideexamplesofassurance16,17,1853,54,55,56,57servicesengagements.SOLUTIONSFORREVIEWCHECKPOINTSA.1Anattestationengagementisdefinedas“anengagem

4、entinwhichapractitionerisengagedtoissueordoesissueanexamination,areview,oranagreed-uponproceduresreportonsubjectmatteroranassertionaboutthesubjectmatterthatistheresponsibilityofanotherparty.”Attestationengagementsinclude:AgreedUponProceduresEngagements(AT201)FinancialForecast

5、sandProjections(AT301)ReportingonProFormaFinancialInformation(AT401)ReportingonanEntity’sInternalControloverFinancialReporting(AT501)ComplianceAttestation(AT601)Management’sDiscussionandAnalysis(AT701)ReportsonControlsatServiceOrganizations(AT801)ModuleA-1Copyright©2015McG

6、raw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.ModuleA-OtherPublicAccountingServicesA.2Aresponsiblepartyisthepersonattheclientwhoisaccountablefortheinformation(e.g.,theclient’scontrollerforfinancialinformation

7、).Theaccountantshouldobtainwrittenacknowledgmentorotherevidenceoftheparty’sresponsibilityforthesubjectmatterorthewrittenassertion.Theresponsiblepartycanacknowledgeresponsibilityinanumberofways,forexample,inanengagementletterorarepresentationletter.Iftheaccountantisnotabletodire

8、ctlyobtainwrittenacknowledgment,thepractitionershouldo