阿伦斯 审计学：一种整合方法 课后习题答案ch01.docVIP

阿伦斯 审计学：一种整合方法 课后习题答案ch01 导读：就爱阅读网友为您分享以下“阿伦斯 审计学：一种整合方法 课后习题答案ch01”的资讯，希望对您有所帮助，感谢您对92的支持! Chapter 1 The Demand for Audit and Other Assurance Services Review Questions 1-1 The relationship among audit services, attestation services, and assurance services is reflected in Figure 1-3 on page 13 of the text. An assurance service is an independent professional service to improve the quality of information for decision makers. An attestation service is a form of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. Audit services are a form of attestation service in which the auditor expresses a written conclusion about the degree of correspondence between information and established criteria. The most common form of audit service is an audit of historical financial statements, in which the auditor expresses a conclusion as to whether the financial statements are presented in conformity with generally accepted accounting principles. An example of an attestation service is a report on the effec tiveness of an entity?s internal control over financial reporting. There are many possible forms of assurance services, including services related to business performance measurement, health care performance, and information system reliability. 1-2 An independent audit is a means of satisfying the need for reliable information on the part of decision makers. Factors of a complex society which contribute to this need are: