OtherAssuranceServices(英文版)nhb.pptx

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1、2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-1Other Assurance ServicesChapter 242003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-2AttestationStandardsTypesofAttestationEngagementsLevelsofServiceAttestationEng

2、agements2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-3TypesofEngagementsandRelatedReportsTypeofEngagementExaminationReviewAgreed-uponproceduresAmountofEvidenceExtensiveSignificantVaryingLevelofAssuranceHighModerateVaryingFormofConclusionPositiveNegativ

3、eFindingsDistributionGeneralGeneralLimited2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-4InaWebTrust assuranceservicesengagement,aclientengagesaCPAtoprovidereasonableassurancethatacompanysWebsitecomplieswithcertainWebTrust principlesandcriteriaforoneorm

4、oreaspectsofe-commerceactivities.WebTrustServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-5SevenWebTrustPrinciplesSecuritySecuritypracticestoensurethate-commercesystemsanddataarerestrictedonlytoauthorizedindividuals.PrincipleTheentitydisclosesandma

5、intainscompliancewithits:PrivacyPrivacypracticestoprotectacustomerspersonallyidentifiableinformation.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-6SevenWebTrustPrinciplesAvailabilityAvailabilitypracticestoensurethatitselectroniccommercesystemsanddataar

6、eavailable.BusinessBusinesspracticestoensurethatpractices/e-commercetransactionsareprocessedTransactioncompletely,accurately,andinconformityintegritywiththosedisclosedpractices.PrincipleTheentitydisclosesandmaintainscompliancewithits:2003PrenticeHallBusinessPublishing,Auditing and Assurance Services

7、 9/e,Arens/Elder/Beasley24-7SevenWebTrustPrinciplesConfidentiality Confidentialitypracticestoensurethatinformationobtainedthroughe-mailcommerceactivitiesthatisdesignatedasconfidentialisrestrictedtoauthorizedindividualsorentities.PrincipleTheentitydisclosesandmaintainscompliancewithits:2003PrenticeHa

8、llBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-8SevenWebTrustPrinciplesPrincipleTheentitydisclosesandmaintainscompliancewithits:NonrepudiationNonrepudiationpracticestoestablishwhichpartiestoe-commercetransactionsareliable.CustomizedSpecifieddisclosures,whichmustcomply

9、withapplicableprofessionalstandardsandberelevanttoe-commerceactivities.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley24-9InaSysTrustengagement,theSysTrust licensedaccountantevaluatesacompanyscomputersystemusingSysTrustprinciplesandcriteria.SysTrustServices

10、2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-10FourSysTrustPrinciples1.Availability2.Security3.Integrity4.MaintainabilityThesystemisavailableforoperationanduseattimessetforthinservice-levelstatementsoragreements.Thesystemisprotectedagainstunauthorized

11、physicalandlogisticalaccess.Systemprocessingiscomplete,accurate,timely,andauthorized.Thesystemcanbeupdatedwhenrequiredinamannerthatcontinuestoprovideforsystemreliability,security,andintegrity.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-11ProspectiveF

12、inancialStatements2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-12ForecastsandProjectionsnForecastcurrentoperationsprojectedtofuture,generalorlimitedusenProjectionshypotheticalsituationprojectedtofuture,limiteduseonlynBothcanbeexamined,compiledoragreed

13、uponprocedures2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-13ExaminationsnEvaluatethepreparationofstatementsnEvaluateunderlyingassumptionsnEvaluatepresentationaccordingtoAICPAguidelinesnIssueanexaminationreport2003PrenticeHallBusinessPublishing,Auditi

14、ng and Assurance Services 9/e,Arens/Elder/Beasley 24-14ReportingonInternalControl2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-15PerformInternalControlExaminationnPlanningtheengagementnObtaininganunderstandingoftheinternalcontrolsnEvaluatethedesigneffe

15、ctivenessofinternalcontrolsnTestandevaluatehowthecontrolsareoperatingnFormanopinionaboutmanagementsfairpresentationoftheinternalcontroleffectiveness.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-16Agreed-UponProceduresEngagements2003PrenticeHallBusines

16、sPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-17Thestandardsforcompilationsandreviewsoffinancialstatementsarecalled:ReviewandCompilationServices2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-18RelationshipbetweenEvidenceAccumula

17、tionandAssuranceAttainedLevelofAssuranceAttainedNone(Compilation)Moderate(Review)High(Audit)Minimal(Compilation)Significant(Review)Extensive(Audit)AmountofEvidenceAccumulated2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-19ReviewServices2003PrenticeHall

18、BusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-20ReviewProceduresObtaininganunderstandingoftheclientAnalyticalproceduresReadingthefinancialstatementsInquiriestomanagementaboutaccountingpoliciesandGAAPConformity,consistencyChangesinbusinessoraccountingpoliciesOtherproce

19、duresdeemednecessaryWrittenrepresentationletter2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-211.Inquireastothecompanysproceduresforrecording,classifying,andsummarizingtransactionsanddisclosinginformationinthestatements.2.Inquireintoactionstakenatmeeti

20、ngsofstockholdersandtheboardofdirectors.3.Inquireofpersonshavingresponsibilityforfinancialandaccountingmatters.MakeInquiresofManagement2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-22FormofReport2003PrenticeHallBusinessPublishing,Auditing and Assurance

21、 Services 9/e,Arens/Elder/Beasley 24-23FormofReport2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-24ReviewReportingAreviewdoesnotexpressanopinionDisclaimertypeofreport.GivesnegativeassuranceStatesthattheCPAisnotawareofanymaterialmodificationsordeparture

22、sfromGAAP.StatementsonStandardsforAccountingandReviewServicesarefollowedforareviewofunauditedF/S2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-25ReviewReportIntroductorynWehavereviewedthebalancesheetofXYZforyear1,2,3andtherelatedstatementsofincome,retai

23、nedearningsandcashflowsfortheyearsthenendedinaccordancewithSSARS.AllinformationintheF/Sistherepresentationsofmanagement.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-26ReviewScopeParagraphnAreviewconsistofinquiriesofcompanypersonnelandanalyticalprocedu

24、resappliedtofinancialdata.ItissubstantiallylessinscopethananauditinaccordancewithGAAS,theobjectiveofwhichistoexpressanopinionregardingtheF/Stakenasawhole.Accordingly,wedonotexpresssuchanopinion.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-27NegativeAs

25、surancenBasedonourreview,wearenotawareofanymaterialmodificationsthatshouldbemadetotheF/SinorderforthemtobeinconformitywithGAAP.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-28FailuretoFollowGAAP2003PrenticeHallBusinessPublishing,Auditing and Assurance

26、Services 9/e,Arens/Elder/Beasley 24-29CompilationsnCompilationsarelessservicethanareview.nAcompilationorwriteupistakingtheshoeboxofinformationforaclientandputtingitinfinancialstatementform.nNoassurancegivenaboutconformitytoGAAP.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,A

27、rens/Elder/Beasley 24-30CompilationProceduresnObtaininganunderstandingoftheclientnPreparingfinancialstatementsnReadthefinancialstatementsforincorrectinformationnNoevidencegatheringtechniquesareperformed2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-31Po

28、ssessknowledgeabouttheaccountingprinciplesandpracticesoftheclientsindustry.Knowtheclient;thenatureoftheclientsbusinesstransactions;andthebasis,form,andcontentofthefinancialstatements.RequirementsforCompilationEstablishanunderstandingwiththeclientaboutthenatureandlimitationsoftheservicestobeperformed

29、andadescriptionofthereport.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-32Makeinquiriestodeterminewhethertheclientsinformationissatisfactory.ReadthecompiledfinancialstatementsandbealertforanyobviousomissionsorerrorsinarithmeticandGAAP.RequirementsforC

30、ompilation2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-33Compilation with full disclosureItrequiresdisclosuresinaccordancewithGAAP.Compilation that omits substantially all disclosuresThistypeofstatementisusuallyexpectedtobeusedprimarilyformanagementpu

31、rposesonly.CompilationFormofReportCompilation without independenceACPAfirmcanissueacompilationreportevenifitisnotindependentwithrespecttotheclient,asdefinedbytheCode of Professional Conduct.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-34CompilationRep

32、ortingnNoassurancenDisclaimertypeofreport.nTheCPAdoesnothavetobeindependent.nLackofindependencewouldbenotedinthereportnGAAPdepartureswouldbenotedinreportnStatementsonStandardsforAccountingandReviewServicesarefollowedforacompilationofunauditedF/S2003PrenticeHallBusinessPublishing,Auditing and Assuran

33、ce Services 9/e,Arens/Elder/Beasley 24-35CompilationReportnWehavecompileinaccordancewithSSARS.nAcompilationislimitedtopresentingintheformofF/Sinformationthatistherepresentationofmanagement.WehavenotauditedorreviewedtheF/Sandwedonotexpressanopinionoranyotherformofassuranceonthem.2003PrenticeHallBusin

34、essPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-36InterimFinancialInformationforPublicCompanies2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-37InterimFinancialInformationforPublicCompanies2003PrenticeHallBusinessPublishing,Audi

35、ting and Assurance Services 9/e,Arens/Elder/Beasley 24-38Interim Review SEC CompaniesnSECrequiresinterimfinancialstatementsbepresentedassupplementalinformationtothefinancialstatements.nTheSECrequiresareviewoftheinterimF/S.nThereviewofinterimisthesameproceduresasareviewforunauditedcompanies.nMajordif

36、ferencefollowSASguidelines2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-39OCBOA n Other Comprehensive Basis Of AccountingnNonpubliccompaniescankeeptheirbooksonabasisotherthanGAAPnMustbearecognizedwelldefinedmethod.Examples:CashRegulatorymethodTaxConsta

37、ntdollarorpriceleveladjusted2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-40OCBOAOverviewnOCBOAscanbeaudited,reviewedorcompiled.nGAASappliesforanauditforgeneralandfieldworknReportingstandardsaremodifiedtosaythattheF/SareinaccordancewiththeOCBOAnTheOCBO

38、AshouldbedescribedinthefootnotesnSSARSapplyforreviewsorcompilations2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-41TWOexceptions:nWhenGAAPrequiresF/Spresentationincurrentvalueormarketvalue-likepensionsandinvestments-thatisnotanOCBOAitisGAAP.nCurrentVal

39、ueF/SarenotstandaloneF/S-supplementaryandcanbeauditedassupplementaryinformationtotheF/S.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-42OtherComprehensiveBasesofAccounting2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elde

40、r/Beasley 24-43OtherReportsnAuditorscanperformservicestoattesttoaccounts,elementsoritemsinF/Slikeroyalties.nStandardauditreportlistingjusttheaccountoritemaudited.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-44SpecifiedElements,Accounts,orItems2003Pren

41、ticeHallBusinessPublishing,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

42、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

43、/Beasley 24-49TypesofreportsnAuditorExamination-positiveassurance;fullevidencegatheringforopinionnReview-negativeassurance;analyticalproceduresandinquiriesnCompilation-noassurance;noevidencegathering2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-50Indep

44、endencenIndependencerequiredforaudits,examinationsandreviewsbecausesomelevelofassuranceisbeinggiven.nNoindependencerequirementforcompilations2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-51ReportingRulesnExplaintheauditorsassociationwiththeclient-audit

45、,revieworcompilation.nExplainwhatserviceswereperformednExplainlevelofassurancenManagementisstillresponsiblefortheF/SnReviewsandcompilationreportsaredisclaimersnForanyservicelessthananaudit,thefinancialstatementsshouldbestampedunauditedseerevieworcompilationreport.2003PrenticeHallBusinessPublishing,A

46、uditing and Assurance Services 9/e,Arens/Elder/Beasley 24-52WhichstandardsapplySASorSSARSnIftheclientispubliclytradednPerformingareviewofinterimF/SnTheauditorisguidedbySASnIftheclientisnotpubliclytradednPerformingarevieworcompilationnSSARS-StatementsonStandardsforAccountingandReviewServices2003Prent

47、iceHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-53Reportingonhigherorlowerlevelsofservices:nWhengoingtoahigherlevelofservicenCompilationtorevieworreviewtoauditoncomparativeF/SnTheauditorupdateshisreport.nDroppingdowntoalowerlevelofservicenAudittorevieworreviewtoc

48、ompilationoncomparativeF/SnTheauditorreissuesthepriorreport,nLessworkisdonesoyoucannotupdatethepreviousyearreport.2003PrenticeHallBusinessPublishing,Auditing and Assurance Services 9/e,Arens/Elder/Beasley 24-54Successor AccountantnForarevieworcompilation,nocommunicationwithprioraccountantisrequired.

49、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！