2015年美国CPA考试《审计与签证》知识点（二）

　　为了帮助参加2015年美国CPA考试的学员巩固知识，提高备考效果，网校论坛学员为大家分享了美国CPA考试知识点，希望帮助广大考生一起学习一起进步。

　　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 ……