考试科目顺序：15年1月REG（88），15年2月BEC（73），15年5月AUD（86），15年5月FAR（73），15年7月FAR（84），15年7月BEC（85）。第一门选择了REG，因为当时正在学校学习税法，课堂上基本把REG前4章的知识点都覆盖了，所以从14年10月开始复习REG，看一遍视频后就把题目都刷了，前四章基本...
Reports that the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) has as of October 23, 2003 submitted certain recommendations for auditing standards to the Public Compa...
pcaob是属于aicpa aud standards中的一小部分智能美国证券交易委员会(SEC)成立上市公司会计监督委员会(PCAOB),而原来由AICPA行使的对注册会计师行业的监管职能,则交给更具公共职能的PCAOB。 ●PCAOB由五人组成,直接归美国证监会管辖,但不属于其内部雇员。为消除注册会计师事务所对其的影响,该委员会的运行经费不再由会计...
2, and more recently because of changes in the auditing standards of the American Institute of Certified Public Accountants (AICPA). This article expands on volume 3's column by focusing on an application of one of the models, ... TW Singleton,D Ph.,CISA,... - 《Information Systems Contr...
AICPAAuditingStandardsUpdate: Change,Change,Change… NASACTAudioConference April19,2006 PresentedbyFrankCrawford,CPA President,Crawford&Associates,P.C. .crawfordcpas frank@crawfordcpas Slide2 Objectivestoday •ReviewrecentlyissuedGenerally AcceptedAuditingStandards(GAAS) •Assessimpactofstandardsonthe auditing...
Auditing Standards指的是审计准则，具体可以登高顿教育AICPA官网进行了解更多，或者在以下备考资料中查找对应...
The American Institute of Certified Public Accountants (AICPA) is a non-profit organization that represents Certified Public Accountants (CPAs) in the U.S. Its responsibilities include setting professional standards, such asethics, auditing, and quality control, advocating for CPAs, and supporting its...
如果没记错的话，aicpa的审计准测是用于private company的，上市公司必须使用pcaob的审计准测 ...
Government Auditing Standards Audits of employee benefit plans Audits of depository institutions(with assets of $500 million or greater) Audits of carrying broker-dealers Examinations ofservice organizations(SOC 1 and SOC 2 engagements) That is because these examinations are considered higher risk. ...
The American Institute of CPAs Auditing Standards Board has issued two new auditing interpretations in response to the Governmental Accounting Standards Boards new pension reporting standards.