AC 450 CH. 1 AC450T053CH1081805. Assurance: Quality of Info Consulting: Recs.

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Presentation transcript:

AC 450 CH. 1 AC450T053CH

Assurance: Quality of Info Consulting: Recs

AC450T053CH Assurance Attest Audit

AC450T053CH Attest Subject Matter is resp. of another party Fin, Nonfin Written assurance Attestor

AC450T053CH Levels of assurance in Attest, + <> 0

AC450T053CH F/S Audit Attestor Subject Matters

AC450T053CH Demand for F/S Audit Acts risk of M misstmt Unbiased report

AC450T053CH Def of Auditing: Auditing is a systematic process (Cont.)

AC450T053CH of objectively (Cont.)

obtaining & evaluating evidence (Cont.) AC450T053CH

Regarding assertions (Cont.) AC450T053CH

about economic actions & events (Cont.) AC450T053CH

to ascertain the degree of correspondence (Cont.) AC450T053CH

between those assertions and established criteria (Cont.) AC450T053CH

and comm. results to interested users. AC450T053CH

Std Setting AICPA: ASB, SASs (Cont) AC450T053CH

ARSC: SSARS (Cont) AC450T053CH

PCAOB: AS (Cont) AC450T053CH

CPCAF (formerly POB): (Cont) AC450T053CH

GAO (Cont) AC450T053CH

Types of other Audits Operational Compliance AC450T053CH

Standards SASs SSAEs SSARSs (CONT) AC450T053CH

Standards QC ET AS Others AC450T053CH

Types of Auditors Indep. Internal Govt. AC450T053CH

CPA, Cont. License 3 Es Certif. (End) AC450T053CH

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