Presentation is loading. Please wait.

Presentation is loading. Please wait.

Chapter 2 Generally Accepted Auditing Standards GAAS Auditing Standards of the Public Companies Oversight Board Auditing Standards of the PCAOB.

Published by Modified over 9 years ago

Similar presentations

Presentation on theme: "Chapter 2 Generally Accepted Auditing Standards GAAS Auditing Standards of the Public Companies Oversight Board Auditing Standards of the PCAOB."— Presentation transcript:

1 Chapter 2 Generally Accepted Auditing Standards GAAS Auditing Standards of the Public Companies Oversight Board Auditing Standards of the PCAOB

2 Chapter 2 Professional Standards

3

4 On the audit of this issuer, the Firm represented that it relied on the work of internal audit related to the portion of the issuer's loan portfolio that is serviced by third parties; however, the Firm failed to perform, or failed to include evidence in the work papers that it had performed, the following: procedures to understand and evaluate the internal controls at the service organizations, PCAOB RELEASE NO. 104-2005-119 Chapter 2 GAAS

5 In this audit, the Firm failed in several respects to obtain sufficient competent evidential matter to support its audit opinion – PCAOB RELEASE NO. 104-2005-119 Chapter 2 GAAS

6 . the Firm failed in several respects to obtain sufficient competent evidential matter to support its audit opinion – PCAOB RELEASE NO. 104-2005-119 Chapter 2 GAAS

7 the Firm failed in several respects to obtain sufficient competent evidential matter to support its audit opinion – PCAOB RELEASE NO. 104-2005-119 Chapter 2 GAAS

Download ppt "Chapter 2 Generally Accepted Auditing Standards GAAS Auditing Standards of the Public Companies Oversight Board Auditing Standards of the PCAOB."

Similar presentations

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION Fall 2007 u What is auditing? u Types of Audits u Independent Auditor Relationships u Services.

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION Fall 2007 u What is auditing? u Types of Audits u Independent Auditor Relationships u Services.
2 - 1 The CPA Profession Chapter 2 Highlights 2 - 2 Certified Public Accounting Firms The legal right to perform audits is granted to CPA firms by regulation.

2 - 1 The CPA Profession Chapter 2 Highlights Certified Public Accounting Firms The legal right to perform audits is granted to CPA firms by regulation.
©2010 Prentice Hall Business Publishing, Auditing 13/e, Arens/Elder/Beasley 2 - 1 The CPA Profession Chapter 2.

©2010 Prentice Hall Business Publishing, Auditing 13/e, Arens/Elder/Beasley The CPA Profession Chapter 2.
2 - 1 ©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder The CPA Profession Chapter 2.

2 - 1 ©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder The CPA Profession Chapter 2.
©2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley 2 - 1 The CPA Profession Chapter 2.

©2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley The CPA Profession Chapter 2.
Chapter 1 Management’s Assertions When auditing the completeness, existence and valuation assertions for deferred revenue, the sample of.

Chapter 1 Management’s Assertions When auditing the completeness, existence and valuation assertions for deferred revenue, the sample of.
Case 6.1 Enron Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill.

Case 6.1 Enron Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill.
Learning Objectives LO1 Describe the current audit environment, including developments in regulatory oversight and provincial regulation of public accountants.

Learning Objectives LO1 Describe the current audit environment, including developments in regulatory oversight and provincial regulation of public accountants.
Audit Documentation PCAOB Auditing Standard no.3.

Audit Documentation PCAOB Auditing Standard no.3.
Assurance Services and Auditing Research Chapter 8.

Assurance Services and Auditing Research Chapter 8.
Assurance, Attestation, and Internal Auditing Services

Assurance, Attestation, and Internal Auditing Services
BA 427 – Assurance and Attestation Services Lecture 18 The Types of Services Offered by Public Accounting Firms.

BA 427 – Assurance and Attestation Services Lecture 18 The Types of Services Offered by Public Accounting Firms.
McGraw-Hill/Irwin © 2003 The McGraw-Hill Companies, Inc., All Rights Reserved. 21-1 Chapter 21 CHAPTER 21 ASSURANCE, ATTESTATION, AND OTHER FORMS OF SERVICES.

McGraw-Hill/Irwin © 2003 The McGraw-Hill Companies, Inc., All Rights Reserved Chapter 21 CHAPTER 21 ASSURANCE, ATTESTATION, AND OTHER FORMS OF SERVICES.
2-1 McGraw-Hill/Irwin ©2005 by the McGraw-Hill Companies, Inc. All rights reserved. Chapter 2 Professional Standards “ All my growth and development led.

2-1 McGraw-Hill/Irwin ©2005 by the McGraw-Hill Companies, Inc. All rights reserved. Chapter 2 Professional Standards “ All my growth and development led.
Assurance Services and Auditing Research Chapter 8.

Assurance Services and Auditing Research Chapter 8.
Current Developments at the PCAOB Ensuring Integrity: 3 rd Annual Auditing Conference at Baruch College December 4, 2008.

Current Developments at the PCAOB Ensuring Integrity: 3 rd Annual Auditing Conference at Baruch College December 4, 2008.
Chapter 17 Completing the Engagement McGraw-Hill/Irwin ©2008 The McGraw-Hill Companies, All Rights Reserved.

Chapter 17 Completing the Engagement McGraw-Hill/Irwin ©2008 The McGraw-Hill Companies, All Rights Reserved.
Chapter 2 Professional Standards “All my growth and development led me to believe that if you really do the right thing, and if you play by the rules,

Chapter 2 Professional Standards “All my growth and development led me to believe that if you really do the right thing, and if you play by the rules,
Data Mining As A Continuous Auditing Tool for “Soft Information”: A Research Question A Research Proposal By J. Donald Warren, Jr. Rutgers University Fifth.

Data Mining As A Continuous Auditing Tool for “Soft Information”: A Research Question A Research Proposal By J. Donald Warren, Jr. Rutgers University Fifth.
Chapter 12 Reports on audited Financial Statements.

Chapter 12 Reports on audited Financial Statements.

Similar presentations

Ads by Google