Chapter 2 Organization and Structure of the Auditing Profession

蒙特马利审计2-2

Browse Location: United States\PwC Material\Montgomery's Auditing, Twelfth Edition\Part 1: The Audit Environment

Publish Date: 25 June, 2001

2

Organization and Structure of the Auditing Profession

2.1 TYPES OF ASSURANCE SERVICES

(a) Financial Audits,

(b) Compliance Audits,

(c) Performance Audits,

(d) Reviews of Financial Information,

(e) Attest Engagements,

(f) Other Assurance Services,

2.2 TYPES OF AUDITORS

2.3 ORGANIZATION OF AN ACCOUNTING FIRM

(a) Assurance Services,

(i) Audits,

(ii) Reviews,

(iii) Agreed-Upon Procedures

Engagements,

(iv) Attest Engagements,

(v) Other Assurance Services,

(b) Nonassurance Services,

(i) Compilations,

(ii) Tax Services,

(iii) Consulting Services,

(c) Firm Structure,

(d) Audit Engagement Team,

(i) Partner,

(ii) Manager,

(iii) Other Personnel,

2.4 ORGANIZATION OF THE AUDITING PROFESSION

(a) American Institute of CPAs,

(b) State Societies of CPAs,

(c) Institute of Internal Auditors,

(d) Other Organizations,

2.5 PROFESSIONAL CERTIFICATION AND LICENSING

(a) Certified Public Accountant (CPA),

(b) Certified Fraud Examiner (CFE),