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TheDemandforAudit

andAssuranceServicesChapter1AssuranceServicesAssuranceservicesareprofessionalservicesthatimprovethequalityofinformationfordecisionmakers.AssuranceservicescanbeperformedbyCPAsorbyavarietyofotherprofessionals.AttestationServicesAnattestationserviceisatypeofassuranceserviceinwhichtheCPAfirmissuesareportaboutthereliabilityofanassertionthatistheresponsibilityofanotherparty.OtherAssuranceServicesMostotherassuranceservicesdonotmeettheformaldefinitionofattestationservices.TheCPAmustbeindependent.TheCPAisnotrequiredtoprovideawrittenreport.TheCPAmustprovideassurance.AssuranceServicesonInformationTechnologyThereisanincreaseddemandforassuranceaboutcomputercontrolssurroundinginformationtransactedelectronicallyandthesecurityoftheinformationrelatedtothetransactions.–assuranceoverWebsitecontrols–assuranceaboutinformationsystemreliabilityAssuranceServicesonInformationTechnologyWebTrustisanattestationservice,andtheWebTrustsealisasymbolicrepresentationoftheCPA’sreportonmanagement’sassertionsaboutitsdisclosureofelectroniccommercepractices.AssuranceServicesonInformationTechnologySysTrustisanattest-typeengagementtoevaluateandtestsystemreliabilityinareassuchassecurityanddataintegrity.OtherAssurance

ServicesExamplesFraudandillegalactsriskassessment…developingfraudriskprofilesandassessingtheadequacyofcompanysystemsandpoliciesinpreventinganddetectingfraudandillegalacts.involvesAssurance,Attestation,andNonassuranceServicesASSURANCESERVICESOtherAttestationServices(e.g.,WebTrust,SysTrust)OtherAssuranceServices(e.g.,CPAPerformanceView)CertainManagementConsultingATTESTATIONSERVICESAuditsReviewsAssurance,Attestation,andNonassuranceServicesNONASSURANCESERVICESOtherManagementConsultingTaxServicesCertainManagementConsultingAccountingandBookkeepingAuditingDefinedSystematicprocessObtainingandEvaluatingEvidenceTocompareManagementassertionsRecognizedcriterionReportingtheresultsofthecomparison

EconomicDemand

forAuditingInformationriskreflectsthepossibilitythattheinformationuponwhichthebusinessriskdecisionwasmadewasinaccurate.Informationrisk–thisrisktheinformationisinaccurate.Auditingreducesinformationrisktoasociallyacceptablelevel.CausesofInformationRisk1.Remotenessofinformation2.Biasesandmotivesoftheprovider3.VoluminousdataCapitalCoststoShrinkElliott’sExampleAssumingacostofcapitalof13%,Elliottestimatesthisrateiscomposedofthefollowing:5.5%risk-freeinterestrate3.5%economicriskpremium(businessrisk)4.0%informationcost(informationrisk)CapitalCoststoShrinkElliott’sExampleElliottbelievesthefollowingfactorswilldrasticallyreduceinformationrisk:AdvancedtechnologyNewaccountingandauditingstandardsAuditorsfindingmoreefficientwaystoauditAccumulatingand

EvaluatingEvidenceEvidenceisanyinformationusedbytheauditortodeterminewhethertheinformationbeingauditedisstatedinaccordancewiththeestablishedcriteria.Competent,IndependentPersonTheauditormustbequalifiedtounderstandthecriteriausedandmustbecompetenttoknowthetypesandamountofevidencetoaccumulatetoreachtheproperconclusionaftertheevidencehasbeenexamined.Thecompetenceoftheindividualperformingtheauditisoflittlevalueifheorsheisbiasedintheaccumulationandevaluationofevidence.ReportingThefinalstageintheauditingprocessispreparingtheAuditReport,whichisthecommunicationoftheauditor’sfindingstousers.AuditofFinancialStatementsCPAExaminescancelledchecksandothersupportingrecordsFinancialStatementsGAAP

Accountant’sReportCompetent,independentpersonInformationEstablishedcriteriaDeterminescorrespondenceAccumulatesandevaluatesevidenceReportonresultsDistinctionBetween

AuditingandAccountingAccountingistherecording,classifying,andsummarizingofeconomiceventsforthepurposeofprovidingfinancialinformationusedindecisionmaking.Auditing

isdeterminingwhetherrecordedinformationproperlyreflectstheeconomiceventsthatoccurredduringtheaccountingperiod.TypesofAuditsFinancialStatementAuditOperationalAuditEfficiencyEffectivenessComplianceAuditFinancialStatementAuditExampleInformationEstablishedCriteriaAvailableEvidenceAnnualauditofBoeing’sfinancialstatementsBoeing'sfinancialstatementsGenerallyacceptedaccountingprinciplesDocuments,records,andoutsidesourcesofevidenceOperationalAuditExampleInformationEstablishedCriteriaAvailableEvidenceEvaluatecomputerizedpayrollsystemforefficiencyandeffectivenessNumberofrecordsprocessed,costofthedepartment,andnumberoferrorsCompanystandardsforefficiencyandeffectivenessinpayrolldepartmentErrorreports,payrollrecords,andpayrollprocessingcostsComplianceAuditExampleInformationEstablishedCriteriaAvailableEvidenceDeterminewhetherbankrequirementsforloancontinuationhavebeenmetCompanyrecordsLoanagreementprovisionsFinancialstatementsandcalculationsbytheauditorTypesofAuditorsInternalAuditorsCertifiedPublicAccountingFirmsInternalRevenueAgentsGeneralAccountingOfficeAuditorsExternalAuditorsIndependentofClient/AuditeePerformsalltypesofauditsFinancialOperationalComplianceInternalAuditorsIndependentappraisalwithinorganizationPurposetoevaluateactivitieswithintheorganizationReviewcontrolsystemsforcompliancewithcompanypoliciesReviewoftheeconomyandefficiencyofoperationsReviewofeffect

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