2015年美国CPA考试《审计与签证》知识点（三）

　　为了帮助参加2015年美国CPA考试的学员巩固知识，提高备考效果，网校论坛学员为大家分享了美国CPA考试知识点，希望帮助广大考生一起学习一起进步。

　　Reports on special purpose F/S

　　h.An opinion paragraph that contains an opinion on the special purpose F/S and a reference to the special purpose framework used to prepare the F/S

　　j.An emphasis-of-matter paragraph……

　　k.An other-matter paragraph that restricts the use of the auditor‘s report when required.

　　B.Audits of single F/S and specific elements of F/S

　　Audit of a single financial statement or of specific elements，accounts，or items of a financial statement may be performed as a separate engagement or in conjunction with an audit of an entity‘s complete set of financial statements.

　　b.Specific elements

　　accounts receivable/a schedule of profit participation or employee bonuses…

　　2.Acceptability of the F/S reporting framework

　　Same as A2-13

　　3.Procedures

　　When auditing a single financial statement or a specific element of a F/S，the auditor should perform procedures on any interrelated items as necessary.

　　Stockholder‘s equity/ Net income

　　4.Materiality

　　a.Audits of a single F/S

　　when auditing a single F/S，the auditor should determine materiality for the single F/S rather than for the complete set of F/S

　　b.Audit of a specific element

　　when auditing a specific element，the auditor should determine materiality separately for each element，rather than for the aggregate of all elements or the complete set of financial statements.

　　5.Reporting

　　When auditing a complete set of F/S and a single F/S or a specific element，auditor should

　　a.Issue a separate report and express a separate opinion for each engagement.

　　b.Indicate in the report on a specific element the date of the auditor‘s report on the complete set of F/S and the nature of the opinion expressed

　　b.Piece meal opinion

　　（1）The opinion on the specific element is not published with and does not accompany the auditor‘s report on the complete set of financial statements； and

　　（2）The specific element does not constitute a major portion of the entity‘s complete set of financial statements or the specific element is not，or is not based on，stockholder’s equity or net income.

　　7.Emphasis-of-matter or other-matter paragraphs

　　if the auditor‘s report on the complete set of F/S includes an emphasis-of-matter or other-matter paragraph that is relevant to the audit of the single F/S or the specific element，the auditor should include a similar emphasis-of-matter or other-matter paragraph in the auditor’s report on the single F/S or specific element.

　　8.When the auditor reports on an incomplete presentation that is otherwise in accordance with GAAP，the auditor‘s report should include an emphasis-of-matter paragraph that

　　a.states the purpose for which the presentation is prepared

　　b.indicates that the presentation is not intended to be a complete presentation

　　III.Other considerations

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

　　1.Audit requirement

　　The auditor must have audited the client‘s financial statements to do so and may only issue negative assurance on this compliance.However，such assurance should not be given if an adverse opinion or disclaimer of opinion was rendered on the F/S as a whole.