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

国际审计与鉴证准则的变更，三亚学员你知道吗？

来源：高顿网校 2015-03-19

　　关于2015年USCPA考试还有其他问题？别怕，高顿网校小编在这里为你量身定做“USCPA考试常见问题解析”，一定让你了解地清清楚楚。点击查看详情>>

　　新国际审计准则发布变更消息，是关于审计师出具的审计报告。具体变更事项如下：

　　Auditors of listed entities’ financial statements will be required to communicate “key audit matters” in auditor’s reports, according to the standards released by the International Auditing and Assurance Standards Board (IAASB).

　　The key audit matters will be those that the auditor views as most significant, with an explanation of how they were addressed in the audit.

　　The IAASB also has increased auditors’ focus on going-concern matters and added more transparency in the auditor’s report about the work the auditor performs.

　　“These changes will reinvigorate the audit, as auditors substantively change their behavior and how they communicate about their work,” IAASB Chairman Arnold Schilder said in a news release.

　　The new standards will be effective for audits of financial statements for periods ending on or after Dec. 15, 2016.

　　Enabling additional communication by auditors in their reports has been a focus of standard setters in many jurisdictions. The PCAOB in August 2013 proposed changes to the auditor’s reporting model that would include disclosure of “critical audit matters.” These would be matters that:

　　Involved the most difficult, subjective, or complex auditor judgments;

　　Posed the most difficulty to the auditor in obtaining sufficient appropriate evidence;

　　Posed the most difficulty to the auditor in forming an opinion on the financial statements.

　　The PCAOB is scheduled to repropose this standard in the first half of this year.

　　Rules published by the U.K. Financial Reporting Council in June 2013 require auditors reporting on companies that apply the U.K. Corporate Governance Code to provide an overview of the scope of the audit, to show how the audit addressed risk and materiality considerations, to describe certain risks in more detail, and to explain how they applied the concept of materiality.

　　高顿网校针对不同考生，提供不同的网课供您选择点击咨询>>

　USCPA考试免费题库【手机题库下载】| 在线直播

　USCPA高清网课免费体验 USCPA名师精品班免费试听

　　美国注册会计师精彩推荐： USCPA招生专题

解析：USCPA到底是什么？

USCPA职业发展与分析

2015年USCPA考试常见问题解析

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