OtherAssuranceServices(英文版)nhb.pptx
2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-1Other Assurance ServicesChapter 242003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-2AttestationStandardsTypesofAttestationEngagementsLevelsofServiceAttestationEngagements2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-3TypesofEngagementsandRelatedReportsTypeofEngagementExaminationReviewAgreed-uponproceduresAmountofEvidenceExtensiveSignificantVaryingLevelofAssuranceHighModerateVaryingFormofConclusionPositiveNegativeFindingsDistributionGeneralGeneralLimited2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-4InaWebTrust assuranceservicesengagement,aclientengagesaCPAtoprovidereasonableassurancethatacompanysWebsitecomplieswithcertainWebTrust principlesandcriteriaforoneormoreaspectsofe-commerceactivities.WebTrustServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-5SevenWebTrustPrinciplesSecuritySecuritypracticestoensurethate-commercesystemsanddataarerestrictedonlytoauthorizedindividuals.PrincipleTheentitydisclosesandmaintainscompliancewithits:PrivacyPrivacypracticestoprotectacustomerspersonallyidentifiableinformation.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-6SevenWebTrustPrinciplesAvailabilityAvailabilitypracticestoensurethatitselectroniccommercesystemsanddataareavailable.BusinessBusinesspracticestoensurethatpractices/e-commercetransactionsareprocessedTransactioncompletely,accurately,andinconformityintegritywiththosedisclosedpractices.PrincipleTheentitydisclosesandmaintainscompliancewithits:2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-7SevenWebTrustPrinciplesConfidentiality Confidentialitypracticestoensurethatinformationobtainedthroughe-mailcommerceactivitiesthatisdesignatedasconfidentialisrestrictedtoauthorizedindividualsorentities.PrincipleTheentitydisclosesandmaintainscompliancewithits:2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-8SevenWebTrustPrinciplesPrincipleTheentitydisclosesandmaintainscompliancewithits:NonrepudiationNonrepudiationpracticestoestablishwhichpartiestoe-commercetransactionsareliable.CustomizedSpecifieddisclosures,whichmustcomplywithapplicableprofessionalstandardsandberelevanttoe-commerceactivities.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-9InaSysTrustengagement,theSysTrust licensedaccountantevaluatesacompanyscomputersystemusingSysTrustprinciplesandcriteria.SysTrustServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-10FourSysTrustPrinciples1.Availability2.Security3.Integrity4.MaintainabilityThesystemisavailableforoperationanduseattimessetforthinservice-levelstatementsoragreements.Thesystemisprotectedagainstunauthorizedphysicalandlogisticalaccess.Systemprocessingiscomplete,accurate,timely,andauthorized.Thesystemcanbeupdatedwhenrequiredinamannerthatcontinuestoprovideforsystemreliability,security,andintegrity.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-11ProspectiveFinancialStatements2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-12ForecastsandProjectionsnForecastcurrentoperationsprojectedtofuture,generalorlimitedusenProjectionshypotheticalsituationprojectedtofuture,limiteduseonlynBothcanbeexamined,compiledoragreeduponprocedures2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-13ExaminationsnEvaluatethepreparationofstatementsnEvaluateunderlyingassumptionsnEvaluatepresentationaccordingtoAICPAguidelinesnIssueanexaminationreport2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-14ReportingonInternalControl2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-15PerformInternalControlExaminationnPlanningtheengagementnObtaininganunderstandingoftheinternalcontrolsnEvaluatethedesigneffectivenessofinternalcontrolsnTestandevaluatehowthecontrolsareoperatingnFormanopinionaboutmanagementsfairpresentationoftheinternalcontroleffectiveness.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-16Agreed-UponProceduresEngagements2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-17Thestandardsforcompilationsandreviewsoffinancialstatementsarecalled:ReviewandCompilationServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-18RelationshipbetweenEvidenceAccumulationandAssuranceAttainedLevelofAssuranceAttainedNone(Compilation)Moderate(Review)High(Audit)Minimal(Compilation)Significant(Review)Extensive(Audit)AmountofEvidenceAccumulated2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-19ReviewServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-20ReviewProceduresObtaininganunderstandingoftheclientAnalyticalproceduresReadingthefinancialstatementsInquiriestomanagementaboutaccountingpoliciesandGAAPConformity,consistencyChangesinbusinessoraccountingpoliciesOtherproceduresdeemednecessaryWrittenrepresentationletter2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-211.Inquireastothecompanysproceduresforrecording,classifying,andsummarizingtransactionsanddisclosinginformationinthestatements.2.Inquireintoactionstakenatmeetingsofstockholdersandtheboardofdirectors.3.Inquireofpersonshavingresponsibilityforfinancialandaccountingmatters.MakeInquiresofManagement2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-22FormofReport2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-23FormofReport2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-24ReviewReportingAreviewdoesnotexpressanopinionDisclaimertypeofreport.GivesnegativeassuranceStatesthattheCPAisnotawareofanymaterialmodificationsordeparturesfromGAAP.StatementsonStandardsforAccountingandReviewServicesarefollowedforareviewofunauditedF/S2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-25ReviewReportIntroductorynWehavereviewedthebalancesheetofXYZforyear1,2,3andtherelatedstatementsofincome,retainedearningsandcashflowsfortheyearsthenendedinaccordancewithSSARS.AllinformationintheF/Sistherepresentationsofmanagement.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-26ReviewScopeParagraphnAreviewconsistofinquiriesofcompanypersonnelandanalyticalproceduresappliedtofinancialdata.ItissubstantiallylessinscopethananauditinaccordancewithGAAS,theobjectiveofwhichistoexpressanopinionregardingtheF/Stakenasawhole.Accordingly,wedonotexpresssuchanopinion.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-27NegativeAssurancenBasedonourreview,wearenotawareofanymaterialmodificationsthatshouldbemadetotheF/SinorderforthemtobeinconformitywithGAAP.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-28FailuretoFollowGAAP2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-29CompilationsnCompilationsarelessservicethanareview.nAcompilationorwriteupistakingtheshoeboxofinformationforaclientandputtingitinfinancialstatementform.nNoassurancegivenaboutconformitytoGAAP.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-30CompilationProceduresnObtaininganunderstandingoftheclientnPreparingfinancialstatementsnReadthefinancialstatementsforincorrectinformationnNoevidencegatheringtechniquesareperformed2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-31Possessknowledgeabouttheaccountingprinciplesandpracticesoftheclientsindustry.Knowtheclient;thenatureoftheclientsbusinesstransactions;andthebasis,form,andcontentofthefinancialstatements.RequirementsforCompilationEstablishanunderstandingwiththeclientaboutthenatureandlimitationsoftheservicestobeperformedandadescriptionofthereport.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-32Makeinquiriestodeterminewhethertheclientsinformationissatisfactory.ReadthecompiledfinancialstatementsandbealertforanyobviousomissionsorerrorsinarithmeticandGAAP.RequirementsforCompilation2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-33Compilation with full disclosureItrequiresdisclosuresinaccordancewithGAAP.Compilation that omits substantially all disclosuresThistypeofstatementisusuallyexpectedtobeusedprimarilyformanagementpurposesonly.CompilationFormofReportCompilation without independenceACPAfirmcanissueacompilationreportevenifitisnotindependentwithrespecttotheclient,asdefinedbytheCode of Professional Conduct.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-34CompilationReportingnNoassurancenDisclaimertypeofreport.nTheCPAdoesnothavetobeindependent.nLackofindependencewouldbenotedinthereportnGAAPdepartureswouldbenotedinreportnStatementsonStandardsforAccountingandReviewServicesarefollowedforacompilationofunauditedF/S2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-35CompilationReportnWehavecompileinaccordancewithSSARS.nAcompilationislimitedtopresentingintheformofF/Sinformationthatistherepresentationofmanagement.WehavenotauditedorreviewedtheF/Sandwedonotexpressanopinionoranyotherformofassuranceonthem.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-36InterimFinancialInformationforPublicCompanies2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-37InterimFinancialInformationforPublicCompanies2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-38Interim Review SEC CompaniesnSECrequiresinterimfinancialstatementsbepresentedassupplementalinformationtothefinancialstatements.nTheSECrequiresareviewoftheinterimF/S.nThereviewofinterimisthesameproceduresasareviewforunauditedcompanies.nMajordifferencefollowSASguidelines2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-39OCBOA n Other Comprehensive Basis Of AccountingnNonpubliccompaniescankeeptheirbooksonabasisotherthanGAAPnMustbearecognizedwelldefinedmethod.Examples:CashRegulatorymethodTaxConstantdollarorpriceleveladjusted2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-40OCBOAOverviewnOCBOAscanbeaudited,reviewedorcompiled.nGAASappliesforanauditforgeneralandfieldworknReportingstandardsaremodifiedtosaythattheF/SareinaccordancewiththeOCBOAnTheOCBOAshouldbedescribedinthefootnotesnSSARSapplyforreviewsorcompilations2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-41TWOexceptions:nWhenGAAPrequiresF/Spresentationincurrentvalueormarketvalue-likepensionsandinvestments-thatisnotanOCBOAitisGAAP.nCurrentValueF/SarenotstandaloneF/S-supplementaryandcanbeauditedassupplementaryinformationtotheF/S.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-42OtherComprehensiveBasesofAccounting2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-43OtherReportsnAuditorscanperformservicestoattesttoaccounts,elementsoritemsinF/Slikeroyalties.nStandardauditreportlistingjusttheaccountoritemaudited.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-44SpecifiedElements,Accounts,orItems2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-45SpecifiedElements,Accounts,orItems2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-46SpecifiedElements,Accounts,orItems2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-47DebtComplianceLetterandSimilarReports2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-48DebtComplianceLetterandSimilarReports2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-49TypesofreportsnAuditorExamination-positiveassurance;fullevidencegatheringforopinionnReview-negativeassurance;analyticalproceduresandinquiriesnCompilation-noassurance;noevidencegathering2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-50IndependencenIndependencerequiredforaudits,examinationsandreviewsbecausesomelevelofassuranceisbeinggiven.nNoindependencerequirementforcompilations2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-51ReportingRulesnExplaintheauditorsassociationwiththeclient-audit,revieworcompilation.nExplainwhatserviceswereperformednExplainlevelofassurancenManagementisstillresponsiblefortheF/SnReviewsandcompilationreportsaredisclaimersnForanyservicelessthananaudit,thefinancialstatementsshouldbestampedunauditedseerevieworcompilationreport.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-52WhichstandardsapplySASorSSARSnIftheclientispubliclytradednPerformingareviewofinterimF/SnTheauditorisguidedbySASnIftheclientisnotpubliclytradednPerformingarevieworcompilationnSSARS-StatementsonStandardsforAccountingandReviewServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-53Reportingonhigherorlowerlevelsofservices:nWhengoingtoahigherlevelofservicenCompilationtorevieworreviewtoauditoncomparativeF/SnTheauditorupdateshisreport.nDroppingdowntoalowerlevelofservicenAudittorevieworreviewtocompilationoncomparativeF/SnTheauditorreissuesthepriorreport,nLessworkisdonesoyoucannotupdatethepreviousyearreport.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-54Successor AccountantnForarevieworcompilation,nocommunicationwithprioraccountantisrequired.nItmaybeagoodideatotalktothepredecessortoaskaboutproblems.nStillhavetoobtainpermissiontotalktopredecessorfromclient.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-55GAAP DeparturesnAnyGAAPdepartureshavetobenotedinanexplanatoryreport.nThereportisstilladisclaimerwithanaddedparagraphfortheGAAPdeparture.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-56End of Chapter 242003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-57演讲完毕，谢谢观看！
