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Published byDominick Gilmore Modified over 9 years ago
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AC 450 CH. 1 AC450T053CH1081805
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Assurance: Quality of Info Consulting: Recs
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AC450T053CH1081805 Assurance Attest Audit
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AC450T053CH1081805 Attest Subject Matter is resp. of another party Fin, Nonfin Written assurance Attestor
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AC450T053CH1081805 3 Levels of assurance in Attest, + <> 0
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AC450T053CH1081805 F/S Audit Attestor Subject Matters
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AC450T053CH1081805 Demand for F/S Audit Acts risk of M misstmt Unbiased report
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AC450T053CH1081805 Def of Auditing: Auditing is a systematic process (Cont.)
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AC450T053CH1081805 of objectively (Cont.)
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obtaining & evaluating evidence (Cont.) AC450T053CH1081805
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Regarding assertions (Cont.) AC450T053CH1081805
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about economic actions & events (Cont.) AC450T053CH1081805
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to ascertain the degree of correspondence (Cont.) AC450T053CH1081805
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between those assertions and established criteria (Cont.) AC450T053CH1081805
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and comm. results to interested users. AC450T053CH1081805
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Std Setting AICPA: ASB, SASs (Cont) AC450T053CH1081805
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ARSC: SSARS (Cont) AC450T053CH1081805
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PCAOB: AS (Cont) AC450T053CH1081805
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CPCAF (formerly POB): (Cont) AC450T053CH1081805
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GAO (Cont) AC450T053CH1081805
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Types of other Audits Operational Compliance AC450T053CH1081805
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Standards SASs SSAEs SSARSs (CONT) AC450T053CH1081805
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Standards QC ET AS Others AC450T053CH1081805
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Types of Auditors Indep. Internal Govt. AC450T053CH1081805
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CPA, Cont. License 3 Es Certif. (End) AC450T053CH1081805
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