audting other reports

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1、AUDITING2OtherReportsIMPORTANTNOTEIStudentssittingfortheexampriortoJune2011shouldstudywithTopic3,whilestudentssittingfortheexamafterJune2011shouldstudywithTopic4.1.Qualitycontrolstandards32.Otherengagements,reportsandaccountingservices103.Compilationandreviewoffina

2、ncialstatements(pre-June2011)...174.Compilationandreviewoffinancialstatements(post-June2011)40S.Reportingoncomparativefinancialstatements696.Reviewofinterimfinancialinformation737.lettersforunderwriters868.Attestengagements889.Classquestions107Auditing2BeckerProfes

3、sionalEducationICPAExamReviewNOTESA2-2OZOlODeVry/BeckerEducationalDevelopmentCorp.AllriShtsre~efVed.BeckerProfessionalEducationICPAExamReviewAuditingZQUALITYCONTROLSTANDARDSI.APPLICABILITYTheAICPACodeofProfessionalConductrequiresfirmsprovidingauditing.attestation,a

4、ndaccountingandreviewservicestoadoptasystemofqualitycontrol.Aqualitycontroisystemconsistsofpoliciesandproceduresdesigned,implemented,andmaintainedtoensurethatthefirmcomplieswithprofessionalstandardsandappropriatelegalandregulatoryrequirements,andthatanyreportsissue

5、dareappropriateinthecircumstances.StatementsonQualityControlStandards(SQCS)areissuedbytheAuditingStandardsBoardtoprovideguidancewithrespecttoqualitycontrol.II.ELEMENTSTheosixinterrelatedelementsofqualitycontrolare:oHumanresourcesof;ngagementjclientacceptanceandcont

6、inuanceo1eadershipresponsibilities~erformanceoftheengagementoMonitoringof;thicalrequirements"HELPMEnmaintaingoodqualityinmyaccountingandauditingpractice.®A.!:lumanResources1.Thiselementencompassescriteriaforrecruitmentandhiring,determiningcapabilitiesandcompetencie

7、s,assigningpersonneltoengagements,professionaldevelopment,andperformanceevaluation,compensation,andadvancement.2.Personnelmanagementpoliciesandproceduresshouldbeestabiishedtoprovidethefirmwithreasonableassurancethat:a.Thosehiredpossesstheappropriatecharacteristicst

8、oenablethemtoperformcompetently.b.Engagementpartnerspossessthecompetenciesnecessarytofulfillengagementresponsibilities.c.Workisassignedtopersonne