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AC450T053CH1081805. AC 450 CH. 1. AC450T053CH1081805. Assurance: Quality of Info Consulting: Recs. AC450T053CH1081805. Assurance Attest Audit. AC450T053CH1081805. Attest Subject Matter is resp. of another party Fin, Nonfin Written assurance Attestor. AC450T053CH1081805.

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AC 450 CH. 1

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Ac 450 ch 1

AC450T053CH1081805

AC 450CH. 1


Ac 450 ch 1

AC450T053CH1081805

  • Assurance: Quality of Info

  • Consulting: Recs


Ac 450 ch 1

AC450T053CH1081805

  • Assurance

  • Attest

  • Audit


Ac 450 ch 1

AC450T053CH1081805

  • Attest

  • Subject Matter is resp. of another party

  • Fin, Nonfin

  • Written assurance

  • Attestor


Ac 450 ch 1

AC450T053CH1081805

3 Levels of assurance in Attest,

+

<>

0


Ac 450 ch 1

AC450T053CH1081805

  • F/S Audit

  • Attestor

  • Subject Matters


Ac 450 ch 1

AC450T053CH1081805

  • Demand for F/S Audit

  • Acts

  • risk of M misstmt

  • Unbiased report


Ac 450 ch 1

AC450T053CH1081805

Def of Auditing:

Auditing is a systematic process

(Cont.)


Ac 450 ch 1

AC450T053CH1081805

of objectively

(Cont.)


Obtaining evaluating evidence cont

AC450T053CH1081805

obtaining & evaluating evidence(Cont.)


Regarding assertions cont

AC450T053CH1081805

Regarding assertions (Cont.)


About economic actions events cont

AC450T053CH1081805

about economic actions & events (Cont.)


To ascertain the degree of correspondence cont

AC450T053CH1081805

to ascertain the degree of correspondence (Cont.)


Between those assertions and established criteria cont

AC450T053CH1081805

between those assertions and established criteria (Cont.)


And comm results to interested users

AC450T053CH1081805

and comm. results to interested users.


Std setting aicpa asb sass cont

AC450T053CH1081805

Std SettingAICPA: ASB, SASs(Cont)


Arsc ssars cont

AC450T053CH1081805

ARSC: SSARS(Cont)


Pcaob as cont

AC450T053CH1081805

PCAOB: AS (Cont)


Cpcaf formerly pob cont

AC450T053CH1081805

CPCAF (formerly POB): (Cont)


Gao cont

AC450T053CH1081805

GAO (Cont)


Types of other audits

AC450T053CH1081805

Types of other Audits

  • Operational

  • Compliance


Standards

AC450T053CH1081805

Standards

  • SASs

  • SSAEs

  • SSARSs

    (CONT)


Standards1

AC450T053CH1081805

Standards

  • QC

  • ET

  • AS

  • Others


Types of auditors

AC450T053CH1081805

Types of Auditors

  • Indep.

  • Internal

  • Govt.


Cpa cont

AC450T053CH1081805

CPA, Cont.

  • License 3 Es

  • Certif.

    (End)


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