美國(guó)CPA《審計(jì)與簽證》知識(shí)點(diǎn)：OUTLINE

　　正保會(huì)計(jì)網(wǎng)校特別為美國(guó)cpa學(xué)員整理了美國(guó)cpa考試《審計(jì)與簽證》的知識(shí)點(diǎn)，以備迎接美國(guó)CPA考試，祝您在網(wǎng)校學(xué)習(xí)愉快！

OUTLINE

1. Engagement acceptance and understanding the assignment 12-16%

A. determine nature and scope of engagement

B. Consider the firm’s policies and procedures pertaining to client acceptance and continuance

C. Communicate with the predecessor

D. Establish an understanding with the client and document it

E. Consider other planning matters

F. Identify matters and prepare documentation for communications with those charged with governance

2. Understanding the entity and its environment（including I/C）16-20%

A. Determine and document materiality levels for F/S taken as a whole

B. Conduct and document risk assessment discussions among audit team

C. consideration of fraud

D. Perform and document risk assessment procedures

E. Consider additional aspects/F.Consider I/C

G. Document an understanding of the entity

H. Assess and document the risk of material misstatements

I. Identify and document significant risks

3. Performing audit procedures and evaluating evidence 16-20%

A. Develop overall responses to risks

B. perform audit procedures responsive to risks of material misstatement

4. Evaluating audit findings,communications,and reporting 16-20%

A. perform analytical procedures

B. evaluate the sufficiency and appropriateness of audit evidence

C. evaluate whether audit documentation is in accordance with professional standards

……

J. Prepare communications

5. Accounting and review services engagements 12-16%

A. Plan the engagement

B. Obtain and document evidence to form a basis for conclusions

C. Prepare communications

6. Professional responsibilities 16-20%

A. Ethics and independence

B. Other professional responsibilities

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