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美國CPA《審計與簽證》知識點：為了取得合理的保證
正保會計網校特別為美國cpa學員整理了美國cpa考試《審計與簽證》的知識點，以備迎接美國CPA考試，祝您在網校學習愉快！
to obtain reasonable assurance
to report on the financial statements
When reasonable assurance cannot be obtained and qualified opinion in the auditor‘ report is insufficient in the circumstances，GAAS require that the auditor disclaim an opinion or withdraw from the engagement，when withdraw l is possible under applicable law or regulation.
1. professional skepticism.Should be alert：
a. contradicts
b. reliability
c. conditions that indicate possible fraud
d. Circumstances
professional skepticism
The Auditor should neither assume that management is dishonest nor assume unquestioned honesty.A belief that management is honest and has integrity does not relieve the auditor of the need to maintain professional skepticism or allow the auditor to be satisfied with less than persuasive evidence.
網校2014美國cpa輔導熱招：
正保會計網校2014年美國CPA考試輔導全面招生！網校2014年美國注冊會計師（U.S.CPA）考試輔導在總結往年成功教學經驗的基礎上，從學員實際需求出發(fā)，結合中國考生學習特點，融入先進的教學理念與創(chuàng)新的教學方式，針對不同學員的學習需求，全新推出高端特訓班、網絡遠程班、自學課程班三種個性化輔導班次。（查看詳情>>）
網校美國CPA課程使用全球美國CPA考試通過率至高的Becke.CP.Review教材，配合網校專業(yè)的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務，定能為您順利通過考試助一臂之力。機會難得，欲報從速！
【我要糾錯】 責任編輯：小敏
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