Chapter02TheCPAProfession(审计学-英文版).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 LevelExperienceExperience Typical 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 H

10、all 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 2Underst

11、and 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 Pr

12、entice 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/

13、ElderLearning 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 Commission2-17200

14、6 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/

15、Elder 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 Pren

16、tice 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 Standardsa

17、nd 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/Beasle

18、y/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,

19、Auditing 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/

20、ElderGeneral 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,Ar

21、ens/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 Busine

22、ss 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 Bus

23、iness 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,Au

24、diting 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 Prent

25、ice 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 Busi

27、ness 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 Publishi

28、ng,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 Publishin

29、g,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 andGA

30、AS andinterpretationsinterpretationsCode ofCode ofProfessionalProfessionalConductConductCPACPAexaminationexaminationQualityQualitycontrolcontrolPeerPeerreviewreviewPCAOBPCAOBand SECand SECConduct ofConduct ofCPA firmCPA firmpersonnelpersonnel2-422006 Prentice Hall Business Publishing,2006 Prentice Hall Business Publishing,Auditing 11/e,Auditing 11/e,Arens/Beasley/Elder Arens/Beasley/ElderEnd of Chapter 2