美国CPA《审计与签证》知识点：其他约定

　　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！

　　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：

　　（1）indicates special purpose

　　（2）refers to the note

　　（3）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：

　　（1） 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 ……

　　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！