备注
幻灯片放映
大纲
1
The Demand for Audit and
Other Assurance Services
  • Chapter 1
2
Learning Objective 1
3
Assurance Services
4
Attestation Services
5
Attestation Services
6
Other Assurance Services
7
Other Assurance Services
8
Assurance Services on Information Technology
9
Assurance Services on Information Technology
10
Assurance Services on Information Technology
11
Assurance Services on Information Technology
12
Assurance Services on Other Types of Information
13
Other Assurance
Services Examples
14
Other Assurance
Services Examples
15
Other Assurance
Services Examples
16
Other Assurance
Services Examples
17
Assurance, Attestation, and Nonassurance Services
18
Assurance, Attestation, and Nonassurance Services
19
Learning Objective 2
20
Economic Demand
for Auditing
21
Learning Objective 3
22
Causes of Information Risk
23
Reducing Information Risk
24
Capital Costs to Shrink Elliott’s Example
25
Capital Costs to Shrink Elliott’s Example
26
Learning Objective 4
27
 Nature of Auditing
28
Accumulating and
Evaluating Evidence
29
Competent, Independent Person
30
Reporting
31
Audit of a Tax Return
Example
32
Learning Objective 5
33
Distinction Between
Auditing and Accounting
34
Learning Objective 6
35
Types of Audits
36
Operational Audit
37
Compliance Audit
38
Financial Statement Audit
39
Learning Objective 7
40
Strategic Systems Audit
41
Learning Objective 8
42
Types of Auditors
43
Learning Objective 9
44
Three Requirements for Becoming a CPA
45
CPA Examination Sections
46
Learning Objective 10
47
Impact of E-commerce
48
End of Chapter 1