美國CPA《審計與簽證》知識點：其他約定

　　正保會計網(wǎng)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(wǎng)校學習愉快！

　　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

　　（2）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 ……

　　網(wǎng)校2014美國cpa輔導熱招：

　　正保會計網(wǎng)校2014年美國CPA考試輔導全面招生！網(wǎng)校2014年美國注冊會計師（U.S.CPA）考試輔導在總結(jié)往年成功教學經(jīng)驗的基礎(chǔ)上，從學員實際需求出發(fā)，結(jié)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(wǎng)絡(luò)遠程班、自學課程班三種個性化輔導班次。（查看詳情>>）

　　網(wǎng)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(wǎng)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(wù)，定能為您順利通過考試助一臂之力。機會難得，欲報從速！