更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

2015年USCPA考试重点之AUD部分（3）

来源：高顿网校 2015-01-12

　　2015年1-2月份USCPA（美国注册会计师）考试窗口已经正式开放，为了帮助广大即将参加考试的考生巩固相关知识，高顿网校USCPA责任小编在此悉心整理《审计与签证》知识点如下，希望大家能够从中有所收获！

　　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.

　　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…

　　2.Acceptability of the F/S reporting framework

　　Same as A2-13

　　3.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

　　4.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.

　　5.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

　　III.Other considerations

　　C.Compliance with contractual or regulatory requirements related to audited financial statements.

　　1.Audit requirement

　　The auditor must have audited the client‘s financial statements to do so and may only issue negative assurance on this compliance.However，such assurance should not be given if an adverse opinion or disclaimer of opinion was rendered on the F/S as a whole.

　　高顿网校小编为您介绍美国各景点：自由女神像

　　自由女神像全名为“自由女神铜像国家纪念碑”，正式名称是“照耀世界的自由女神”，在1886年10月28日矗立在美国纽约市海港内的自由岛的哈德逊河口附近，被誉为美国的象征，创作人是弗雷德里克·奥古斯特·巴托尔迪。1984年，它被列入世界遗产名录。

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答