Chapter02TheCPAProfession(审计学-英文版)(43页PPT).pptx

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1、2-12006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderThe CPA ProfessionChapter 22-22006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/El

2、der Arens/Beasley/ElderLearning Objective 1Describe the nature of CPA firms,what they do,and their structure.2-32006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderCertified Public Accounting Firms2-42006 Pr

3、entice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderCertified Public Accounting Firms2-52006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder

4、Arens/Beasley/ElderCertified Public Accounting Firms2-62006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderActivities of CPA Firms2-72006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publish

5、ing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderStructure of CPA Firms2-82006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderOrganizational Structure2-92006 Prentice Hall Business Publ

6、ishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderHierarchy of a TypicalCPA FirmStaff LevelStaff LevelExperienceExperience Typical ResponsibilitiesTypical ResponsibilitiesStaffStaffassistantassistant0-2 years0-2 yearsPerforms most of the

7、Performs most of thedetailed audit workdetailed audit workSenior orSenior orin-chargein-chargeauditorauditor2-5 years2-5 yearsResponsible for the auditResponsible for the auditfield work,includingfield work,includingsupervising staff worksupervising staff work2-102006 Prentice Hall Business Publishi

8、ng,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderHierarchy of a TypicalCPA FirmStaff LevelStaff LevelExperienceExperienceTypical ResponsibilitiesTypical ResponsibilitiesManagerManager5-10 years5-10 yearsHelps the plan,managesHelps the plan,

9、managesthe audit,reviews work,the audit,reviews work,and works with the clientand works with the clientPartnerPartner10+years10+yearsReviews audit work andReviews audit work andmakes significant auditmakes significant auditdecisionsdecisions2-112006 Prentice Hall Business Publishing,2006 Prentice Ha

10、ll Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderE-Commerce andCPA Firm Operations2-122006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderLearning Objective 2Understa

11、nd the role of thePublic Company AccountingOversight Board and the effectsof the Sarbanes-Oxley Act onthe CPA profession.2-132006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderSarbanes-Oxley Act2-142006 Pre

12、ntice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderSarbanes-Oxley Act2-152006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/E

13、lderLearning Objective 3Summarize the role of theSecurities and ExchangeCommission in accountingand auditing.2-162006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderSecurities and Exchange Commission2-172006

14、 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderSecurities and Exchange Commission2-182006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/E

15、lder Arens/Beasley/ElderLearning Objective 4Describe the key functionsperformed by the AICPA.2-192006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderAICPA2-202006 Prentice Hall Business Publishing,2006 Prent

16、ice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderEstablishing Standardsand Rules2-212006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderEstablishing Standardsan

17、d Rules2-222006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderOther AICPA Functions2-232006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley

18、/Elder Arens/Beasley/ElderVision for the Future2-242006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderVision for the Future2-252006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,A

19、uditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderLearning Objective 5Use generally acceptedauditing standards as abasis for further study.2-262006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/E

20、lderGeneral Standards2-272006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderGeneral Standards2-282006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Are

21、ns/Beasley/Elder Arens/Beasley/ElderStandards of Field Work2-292006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderStandards of Field Work2-302006 Prentice Hall Business Publishing,2006 Prentice Hall Busines

22、s Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderStandards of Reporting2-312006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderStandards of Reporting2-322006 Prentice Hall Busi

23、ness Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderSummary ofGeneral StandardsGeneralGeneralField WorkField WorkReportingReporting2-332006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Aud

24、iting 11/e,Arens/Beasley/Elder Arens/Beasley/ElderRelationship Between GAAS and PCAOB Auditing Standards2-342006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderStatements on Auditing Standards2-352006 Prenti

25、ce Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderLearning Objective 6Discuss the role of internationalauditing standards.2-362006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/

26、e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderInternational Standardson Auditing2-372006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderInternational Standardson Auditing2-382006 Prentice Hall Busin

27、ess Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderLearning Objective 7Identify quality controlstandards and practiceswithin the accountingprofession.2-392006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishin

28、g,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderElements of Quality Control2-402006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderRelationships2-412006 Prentice Hall Business Publishing

29、,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderCPAs Encouraged to ConductThemselves at a High LevelLegalLegalliabilityliabilityDivision ofDivision ofCPA firmsCPA firmsContinuingContinuingeducationeducationrequirementsrequirementsGAAS andGAA

30、S andinterpretationsinterpretationsCode ofCode ofProfessionalProfessionalConductConductCPACPAexaminationexaminationQualityQualitycontrolcontrolPeerPeerreviewreviewPCAOBPCAOBand SECand SECConduct ofConduct ofCPA firmCPA firmpersonnelpersonnel2-422006 Prentice Hall Business Publishing,2006 Prentice Ha

31、ll Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderEnd of Chapter 21、每一个成功者都有一个开始。勇于开始，才能找到成功的路。11月-2211月-22Tuesday,November 8,20222、成功源于不懈的努力，人生最大的敌人是自己怯懦。15:49:1015:49:1015:4911/8/2022 3:49:10 PM3、每天只看目标，别老想障碍。11月-2215:49:1015:49Nov-2208-Nov-224、宁愿辛苦一阵子，不要辛苦一

32、辈子。15:49:1015:49:1015:49Tuesday,November 8,20225、积极向上的心态，是成功者的最基本要素。11月-2211月-2215:49:1015:49:10November 8,20226、生活总会给你另一个机会，这个机会叫明天。08十一月20223:49:10下午15:49:1011月-227、人生就像骑单车，想保持平衡就得往前走。十一月223:49下午11月-2215:49November 8,20228、业余生活要有意义，不要越轨。2022/11/815:49:1015:49:1008 November 20229、我们必须在失败中寻找胜利，在绝望中寻求希望。3:49:10下午3:49下午15:49:1011月-2210、一个人的梦想也许不值钱，但一个人的努力很值钱。11/8/2022 3:49:10 PM15:49:1008-11月-2211、在真实的生命里，每桩伟业都由信心开始，并由信心跨出第一步。11/8/2022 3:49 PM11/8/2022 3:49 PM11月-2211月-22谢谢大家谢谢大家