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AC 450 CH. 1

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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  1. AC450T053CH1081805 AC 450CH. 1

  2. AC450T053CH1081805 • Assurance: Quality of Info • Consulting: Recs

  3. AC450T053CH1081805 • Assurance • Attest • Audit

  4. AC450T053CH1081805 • Attest • Subject Matter is resp. of another party • Fin, Nonfin • Written assurance • Attestor

  5. AC450T053CH1081805 3 Levels of assurance in Attest, + <> 0

  6. AC450T053CH1081805 • F/S Audit • Attestor • Subject Matters

  7. AC450T053CH1081805 • Demand for F/S Audit • Acts • risk of M misstmt • Unbiased report

  8. AC450T053CH1081805 Def of Auditing: Auditing is a systematic process (Cont.)

  9. AC450T053CH1081805 of objectively (Cont.)

  10. AC450T053CH1081805 obtaining & evaluating evidence(Cont.)

  11. AC450T053CH1081805 Regarding assertions (Cont.)

  12. AC450T053CH1081805 about economic actions & events (Cont.)

  13. AC450T053CH1081805 to ascertain the degree of correspondence (Cont.)

  14. AC450T053CH1081805 between those assertions and established criteria (Cont.)

  15. AC450T053CH1081805 and comm. results to interested users.

  16. AC450T053CH1081805 Std SettingAICPA: ASB, SASs (Cont)

  17. AC450T053CH1081805 ARSC: SSARS (Cont)

  18. AC450T053CH1081805 PCAOB: AS (Cont)

  19. AC450T053CH1081805 CPCAF (formerly POB): (Cont)

  20. AC450T053CH1081805 GAO (Cont)

  21. AC450T053CH1081805 Types of other Audits • Operational • Compliance

  22. AC450T053CH1081805 Standards • SASs • SSAEs • SSARSs (CONT)

  23. AC450T053CH1081805 Standards • QC • ET • AS • Others

  24. AC450T053CH1081805 Types of Auditors • Indep. • Internal • Govt.

  25. AC450T053CH1081805 CPA, Cont. • License 3 Es • Certif. (End)

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