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美国CPA《审计与签证》知识点：为了取得合理的保证
正保会计网校特别为美国cpa学员整理了美国cpa考试《审计与签证》的知识点，以备迎接美国CPA考试，祝您在网校学习愉快！
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.
网校2014美国cpa辅导热招：
正保会计网校2014年美国CPA考试辅导全面招生！网校2014年美国注册会计师（U.S.CPA）考试辅导在总结往年成功教学经验的基础上，从学员实际需求出发，结合中国考生学习特点，融入先进的教学理念与创新的教学方式，针对不同学员的学习需求，全新推出高端特训班、网络远程班、自学课程班三种个性化辅导班次。（查看详情>>）
网校美国CPA课程使用全球美国CPA考试通过率至高的Becke.CP.Review教材，配合网校专业的课程体系、特色的双语教学模式、灵活多样的学习方式、全方位一站式配套服务，定能为您顺利通过考试助一臂之力。机会难得，欲报从速！
【我要纠错】 责任编辑：小敏
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