ATheoreticFrameworkforInstitutionalAnalysisofAudits专业况箍课2008-2009学年第一学期人-二谢少艘-河htp:vehceikad审计一般的理论框架滞湘硒洁沸渥陆苑渝渥沙汀陶i和个毒直拳报告业务ComponentsofEGActua/Expecteds趸窖瞻熵ofstanderdofRN49C2performenceRectationsgapRequirementsg3Pmm一-一PerformanceStandards98P99pProfessionalRequiiredstanderdsstendareof2ndstetutespeiformencebopyrigWtuztralonHoeatomlResaarhi00tPublicExpectations1thoughtauditorslookeclafeVerybitofevidenceandrecalculatedeverythingl!Couldauditorsguaranteethateverymaterialerrorandirregularitywasdetected2PerhapS,througha100%auditnosamples)whichwouldrequire:anarmyofauditorsandenormousauditfeesPerformanceGapTheperformancegapiscausedbythefailuretoconformwithstatutoryrequirementsandprofessionalstandards.土PerformanceGap白勺应对Thisgapcanbenarrowedbyclosermonitoringofauditorsperformanceandbyimprovingtheprofessionaleducationofpractitionersp.177.QualityControlforAccountingFirmsGenerallyAceeptedAuditingStandardsPeerReviewGAAP的意义记账编表经济业务Q证据资料会计记录财务报表顽目1战1全/一般公1人会1十原刑警证结果比较责任方认定合法性#公允性的情况G不合适的GAAP一制度和准则的应用c8GAAP本身不完善一准则需要逐步完善“GAAP被利用G通过送挂GAAP廷到茶些招刺s通过交易安排避开GAAP的约束教材p.45