2015年美國CPA考試《審計與簽證》知識點（二）

　　為了幫助參加2015年美國CPA考試的學(xué)員鞏固知識，提高備考效果，網(wǎng)校論壇學(xué)員為大家分享了美國CPA考試知識點，希望幫助廣大考生一起學(xué)習(xí)一起進步。

　　Other engagements

　　1.Special purpose framework

　　2.1.single F/S，Specified elements，accounts.

　　2.2.Compliance with contractual or regulatory requirements related to audited financial statements.

　　2.3.engagements to report on summary F/S.

　　A.Special purpose frameworks

　　a.cash basis

　　b.tax basis

　　c.regulatory basis

　　d.Contractual basis

　　2.Additional requirements for the auditor

　　a.Obtain an understanding of the purpose/intended users/the steps taken by management to determine ……

　　b.Obtain the agreement of management that it acknowledges and understands its responsibility

　　c.Obtain an understanding of any significant interpretations of the contract that management made in the preparation of the financial statements

　　3.auditor‘s report on special purpose F/S

　　b.Do not use GAAP terms

　　c.Also make reference to its responsibility for determining with a regulatory basis are intended for general use，the auditor‘s report should include an emphasis-of-matter paragraph that：

　?。?）indicates special purpose

　?。?）refers to the note

　?。?）states… other than GAAP

　　e.Other matter paragraph

　　……

　　f.Regulatory basis F/S intended for general use

　　the auditor should not include an emphasis-of-matter paragraph.The auditor should express an opinion about whether the F/S are：

　?。?） fairly presented，in all material respects，in accordance with GAAP

　?。?）prepared in accordance with the special framework

　　g.If the auditor is required by law or regulation to use a specific layout，form or wording ……should refer to GAAS only if the auditor‘s report includes ……

　　if ……