欢迎来到天天文库
浏览记录
ID:7273951
大小:1.01 MB
页数:24页
时间:2018-02-10
《assurance services and auditing research》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、3GCH0807/25/201310:15:47Page151CHAPTER8AssuranceServicesandAuditingResearchLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Thetypesofassuranceandconsultingservicesandtheapplicablestandards.Theenvironmentfortheassuranceservicesstanda
2、rd-settingprocess.Authoritativeauditingsupport.ThePublicCompanyAccountingOversightBoard(PCAOB).HowtoutilizetheAICPAsProfessionalStandardsinresearch.Theroleofauditinginthepublicsector.ThehierarchyoftheAICPACodeofProfessionalConduct.Theroleofprofe
3、ssionaljudgmentandskepticismintheresearchprocess.Internationaldimensionsofauditing.ecauseinformationtechnologyhashadasignificantimpactontheaccountingprofessionandsocietyingeneral,thepublicaccountingprofessionhasfocusedBonitswillingnessandabilitytodesi
4、gnandofferadditionalvalue-addedservices,inadditiontosuchtraditionalservicesastaxpreparationandauditing.Technologicalchangeshaveencouragedaccountingprofessionalstotransformfromnumbercrunchersandcertifiersofinformationtodecisionsupportspecialistsandenhan
5、cersofinformation.Manyprofessionalswhokeepabreastofthemajorchangesintheprofessionandtechnologyhaveadaptedtheirpracticesandmarketorientationtothesenewvalue-addedassuranceservices.Somepractitionersarealsoexpandingtheareaofconsultingservicesofferedtoclie
6、nts.Asaresult,thepractitioner/researchermustbecomeawareofthesenewassuranceandconsultingservicesandoftherelatedauthoritativestandardsandrestrictionsthatapplyinofferingtheseservices.ASSURANCESERVICESTofocusontheneedsofusersofdecision-makinginformationan
7、dtoimprovetherelatedaccountingservices,anAICPAcommitteeconductedresearchthatconsistedofassess-ingcustomerneeds,externalfactors,informationtechnology,andneededcompetenciestoofferthesenewvalue-addedservices.Theseservicesarereferredtoasassuranceservices,
8、definedasfollows:AssuranceServicesareindependentprofessionalservicesthatimprovethequalityofinformation,oritscontext,fordecisionmakers.Noticethatthisdefinitionofassuranceservicesimpliesthattheserviceitselfwilladdvaluetotheuser,notnecessarilyjustt
此文档下载收益归作者所有