i*****i
发帖数: 38 | 1 11/30 CA
finally released today
Pass
I'm done. |
c*******n
发帖数: 913 | 2 11/23 CA
finally released
87
I'm done.
Merry Christmas!! |
n*******8
发帖数: 893 | |
x**g
发帖数: 807 | 4 恭喜楼上2位。 能谈谈学aud的经验吗？第一章很难理解， 有一题，想请帮忙理解。
a principal auditor decides not to refer to the audit of another cpa who
audited a subsidiary of the principal auditor;s client. after making
inquiries about the other cpa's professional reputation and independence,
the principal auditor most likely would;
a. add an explanatory paragraph to the auditor's report indicating that the
subsidiary's financial statements are not material tothe consolidated
financial statements.
b. document in the engagement letter that the principal auditor assumes no
responsibility for the other cpa's work and opinion.
c. obtain written permission from the other cpa to omit the reference in the
principal auditor's report.
d. contact the other cpa and review the audit programs and audit
documentation pertaining to the subsidiary.
答案是d， 不明白。 请帮忙解释， 谢了！ |
y*****0
发帖数: 122 | 5 也是CA，11/18 考的AUD。几经折腾，偶也终于过了AUD了，终于考完CPA了，终于可以
开开心心过圣诞了！ |
y*****0
发帖数: 122 | 6 a principal auditor decides not to refer to the audit of another cpa,这意味
着principal auditor承担了所有的审计责任。所以除了需要确认another cpa的独立性
和信誉外，还需要了解他们审计的质量，也就需要review他们的audit program和他们
的audit document，因为audit document本身的作用就是能够使一个有经验的CPA在不
参与相关审计的情况下能够了解该审计是怎么进行的。所以最佳答案是D。
the
【在 x**g 的大作中提到】
: 恭喜楼上2位。 能谈谈学aud的经验吗？第一章很难理解， 有一题，想请帮忙理解。
: a principal auditor decides not to refer to the audit of another cpa who
: audited a subsidiary of the principal auditor;s client. after making
: inquiries about the other cpa's professional reputation and independence,
: the principal auditor most likely would;
: a. add an explanatory paragraph to the auditor's report indicating that the
: subsidiary's financial statements are not material tothe consolidated
: financial statements.
: b. document in the engagement letter that the principal auditor assumes no
: responsibility for the other cpa's work and opinion.
|
x**g
发帖数: 807 | 7 thanks for your explanation. what is the meaning for " refer"? I think I
didn;t get the meaning of the word "refer".
thanks again |
x**g
发帖数: 807 | 8 big cong!
【在 y*****0 的大作中提到】
: 也是CA，11/18 考的AUD。几经折腾，偶也终于过了AUD了，终于考完CPA了，终于可以
: 开开心心过圣诞了！
|
c*****6
发帖数: 2644 | |
c*******n
发帖数: 913 | 10
I
If you are using BECKER 2009 material, please look at page A1-21.
Assumption of responsibility. (NO REFERENCE TO OTHER CPA)
Refer here meaning mention.
No refer to other CPA's work in the final audit reports meaning
acceptance of the other's work.
BECKER AUD BOOKS says:
When the principal auditor accepts responsibility for the work performed
by another auditor, the principal auditor does nor refer to the other
auditor in the auditor's report:
Additional investigation of the other auditor step
1) Visit with the other auditor and discuss the audit procedure
2) review the audit program audit documents, and evaluation of internal
control performed by other auditor.
3) NOTE: treat the other auditor as one of your staff.
Hope it helps.
Good luck to all of us!
【在 x**g 的大作中提到】
: thanks for your explanation. what is the meaning for " refer"? I think I
: didn;t get the meaning of the word "refer".
: thanks again
|
|
|
n*****i
发帖数: 819 | 11 看来很多人最后一门考aud呀。我不是CA的，不过也是刚过了最后一门aud，爽啊。想想
这么长时间的辛苦，觉得生活都快被cpa给搅和了。 |
x**g
发帖数: 807 | 12 thanks a lot, it is really helped
【在 c*******n 的大作中提到】
:
: I
: If you are using BECKER 2009 material, please look at page A1-21.
: Assumption of responsibility. (NO REFERENCE TO OTHER CPA)
: Refer here meaning mention.
: No refer to other CPA's work in the final audit reports meaning
: acceptance of the other's work.
: BECKER AUD BOOKS says:
: When the principal auditor accepts responsibility for the work performed
: by another auditor, the principal auditor does nor refer to the other
|
l******e
发帖数: 19 | |
x**g
发帖数: 807 | 14 Auditing真是看得我头痛，还有一题，望帮忙解答，第一章的。 十分感谢！
in the first audit of a client, and auditor was not able to gather
sufficient evidence about the consistent applicatioin of accounting
principles between the current and prior year, as well as the amounts of
assets or liabilities at the beginning of the current year. this was due to
the clent's record retention policies. if the amounts in question could
materially affect current operating results, the auditor would:
a. be unable to exprress an opinion on the current year's results of
operations and cash flows.
b. express a qualified opinion on the financial statements because of a
client-imposed scope limitation.
correct answer is a, but, 为什么不是b呢？because it is about the scope
limitation 啊? |
h**********1
发帖数: 64 | 15 Might express an unqualified opinion on current year balance sheet. Just my
two cents. |
x**g
发帖数: 807 | |
g*******l
发帖数: 147 | |
