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承德考生：美国CPA考试知识点之AUD部分

来源：高顿网校 2015-01-12

　　2015年的CMA（美国管理会计师）考试已如约而至，其中1-2月份的英文考试窗口已经开放，4月11日的中文考试也即将到来。在此CMA中英文考试的备考及复习阶段，为了帮助参加2015年USCPA考试的学员巩固知识，提高备考效果，高顿网校小编特意在此整理有关USCPA考试知识点，仅供参考！

　　1.Reports on special purpose F/S

　　h.An opinion paragraph that contains an opinion on the special purpose F/S and a reference to the special purpose framework used to prepare the F/S

　　j.An emphasis-of-matter paragraph……

　　k.An other-matter paragraph that restricts the use of the auditor‘s report when required.

　　2.B.Audits of single F/S and specific elements of F/S

　　Audit of a single financial statement or of specific elements，accounts，or items of a financial statement may be performed as a separate engagement or in conjunction with an audit of an entity‘s complete set of financial statements.

　　b.Specific elements

　　accounts receivable/a schedule of profit participation or employee bonuses…

　　3.Acceptability of the F/S reporting framework

　　Same as A2-13

　　4.Procedures

　　When auditing a single financial statement or a specific element of a F/S，the auditor should perform procedures on any interrelated items as necessary.

　　Stockholder‘s equity/ Net income

　　5.Materiality

　　a.Audits of a single F/S

　　when auditing a single F/S，the auditor should determine materiality for the single F/S rather than for the complete set of F/S

　　b.Audit of a specific element

　　when auditing a specific element，the auditor should determine materiality separately for each element，rather than for the aggregate of all elements or the complete set of financial statements.

　　6..Reporting

　　When auditing a complete set of F/S and a single F/S or a specific element，auditor should

　　a.Issue a separate report and express a separate opinion for each engagement.

　　b.Indicate in the report on a specific element the date of the auditor‘s report on the complete set of F/S and the nature of the opinion expressed

　　b.Piece meal opinion

　　（1）The opinion on the specific element is not published with and does not accompany the auditor‘s report on the complete set of financial statements；and

　　（2）The specific element does not constitute a major portion of the entity‘s complete set of financial statements or the specific element is not，or is not based on，stockholder’s equity or net income.

　　7.Emphasis-of-matter or other-matter paragraphs

　　if the auditor‘s report on the complete set of F/S includes an emphasis-of-matter or other-matter paragraph that is relevant to the audit of the single F/S or the specific element，the auditor should include a similar emphasis-of-matter or other-matter paragraph in the auditor’s report on the single F/S or specific element.

　　8.When the auditor reports on an incomplete presentation that is otherwise in accordance with GAAP，the auditor‘s report should include an emphasis-of-matter paragraph that

　　a.states the purpose for which the presentation is prepared

　　b.indicates that the presentation is not intended to be a complete presentation

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