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论文作者:留学生论文论文属性:ppt登出时间:2011-02-22编辑:anterran点击率:10023
论文字数:2145论文编号:org201102220943505272语种:英语 English地区:澳大利亚价格:免费论文
关键词:ASSURANCE AND AUDITINGAustralia
___________ assurance
___________ assurance.
Reasonable assurance engagements are called ' ________ engagements'.
Reasonable assurance = high assurance, ________ expression of opinion.
Limited assurance engagements are called ' ________ engagements'.
Limited assurance = moderate assurance, ________ expression of opinion.
There are also engagements that provide no assurance: _____________engagements—reports of factual findings.
Question: The difference between an audit and a review is that: A: The opinion for a review is negative, while the opinion for an audit is positive B: A review covers half year accounts, while an audit covers full year accounts C: Both A and B D: Neither A nor B A Statement of Basic Auditing Concepts (ASOBAC — the American Accounting Association) defines auditing as:
‘A systematic process of ________ obtaining and evaluating ________ regarding assertions about economic actions and events to ascertain the degree of correspondence between those ________ and ________ , and communicating the results to interested users.’
Audits have been performed since at least the thirteenth century.
Until the early 1900s, audits focused on a company’s solvency and the detection of fraud and error.
Audits from early 1900s to 1940s: added objectives of verification of financial report accuracy and attestation to financial report credibility.
Since the 1940s, the overall objective of auditing has been the _________________________ as to whether the financial report is ______________.
Question: The main objective of an audit is to provide: A: An opinion as to whether the financial statements are correct B: Recommendations as to how the company can improve operations C: An invoice Defined as: ‘the gap between society’s ________ of auditors and auditors’ ________ as perceived by society’.
Three components of the expectation gap:
The ________ gap between what society expects auditors to achieve and what they can reasonably be expected to accomplish
The ________ gap arising from deficient standards
The ________ gap arising from deficient performance by auditors.
Question: An auditing standard requires attendance at a stock-take, but the auditor does not comply. This is an example of the: A: Reasonableness gap B: Performance gap arising from deficient standards C: Performance gap arising from deficient performance by auditors Financial Reporting Council (FRC) —oversight of _________________________ and auditor ________.
The Auditing and Assurance Standards Board (AUASB) - development of auditing and assurance services ________.
Australian Securities and Investments Commission (ASIC) — the administering authority for the _________________.
Companies Auditors and Liquidators Disciplinary Board (CALDB)— determines whether a registered auditor or liquidator has _______to carry out their duties properly or is not a fit and proper person to be _______.
_________________________ outline basic principles and essential procedures which are identified with ‘black letter’ (bold type).
Black letter requirements are ________ for auditor to follow if information is material, except in rare and exceptional circumstances.
Rare and exceptional circumstances include where option for departure identified within basic principle or essential procedure (e.g. ASA 501 re Attendance at stocktake本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。