Chap021 - Chapter 21 - Assurance, Attestation, and Internal...

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Unformatted text preview: Chapter 21 - Assurance, Attestation, and Internal Auditing Services Chapter 21 Assurance, Attestation, and Internal Auditing Services Learning Objectives Review Questions Multiple- Choice Questions Problems Discussion Cases Internet Assignments/ ACL Problems LO 1 : Know the definition of assurance services. 1 15 LO 2: Be familiar with the types of assurance services offered by CPAs. 11 15 LO 3: Know the definition of an attestation engagement. 3 16 38 ACL LO 4 : Know the types of attestation engagements. 3 16,17 38 LO 5: Be familiar with the 11 attestation standards and how they compare to the 10 generally accepted auditing standards. 2 38 LO 6 : Understand the type of attestation engagement that involves reporting on an entitys internal control over financial reporting. 5 30 38 LO 7: Understand the type of attestation engagement that involves reporting on an entitys financial forecasts and projections. 4,6 18 31,32 LO 8 : Be familiar with accounting and review services. 7,8 19,20,21, 22 33,34 LO 9: Understand the role of standards pertaining to and services provided by internal auditors. 9,10 23,24,25 39 LO 10: Be familiar with two specific types of assurance services that have been offered by CPAsCPA Trust Services and CPA PrimePlus. 12,13,14 26,27,28, 29 35,36,37 40,41,42 Applying audit information technology tools ACL 21-1 Chapter 21 - Assurance, Attestation, and Internal Auditing Services END OF CHAPTER MATERIALS COMPARISION CHART Number in 7 th edition Compariso n Number in 6 th edition 21-1 Unchanged 21-1 21-2 Revised 21-2 21-3 Unchanged 21-3 21-4 Unchanged 21-4 21-5 Unchanged 21-5 21-6 Unchanged 21-6 21-7 Unchanged 21-7 21-8 Unchanged 21-8 21-9 Unchanged 21-9 21-10 Unchanged 21-10 21-11 Unchanged 21-11 21-12 Revised 21-12 21-13 Replaced 21-13 21-14 Unchanged 21-14 21-15 Unchanged 21-15 21-16 Unchanged 21-16 21-17 Unchanged 21-17 21-18 Unchanged 21-18 21-19 Unchanged 21-19 21-20 Revised 21-20 21-21 Unchanged 21-21 21-22 Unchanged 21-22 21-23 Unchanged 21-23 21-24 Unchanged 21-24 21-25 Unchanged 21-25 21-26 Unchanged 21-26 21-27 Revised 21-27 21-28 Replaced 21-28 21-29 Unchanged 21-29 21-30 Replaced 21-30 21-31 Unchanged 21-31 21-32 Updated 21-32 21-33 Updated 21-33 21-34 Updated 21-34 21-35 Unchanged 21-35 21-36 Unchanged 21-36 21-37 Unchanged 21-37 21-38 Unchanged 21-38 21-39 Unchanged 21-39 21-40 Replaced 21-40 21-2 Chapter 21 - Assurance, Attestation, and Internal Auditing Services 21- 41 Updated 21-41 21- 42 Replaced 21-42 Chapter 21 presents assurance and attest services as well as other types of accounting services offered by CPAs. The chapter also discusses the several services and standards relating to internal auditing. We find that it is helpful if we start out coverage of this material by pointing out that auditors are often asked to provide a variety of services beyond the audit of historical financial statements....
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Chap021 - Chapter 21 - Assurance, Attestation, and Internal...

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