Dear All, 书商给的解答似乎有误, 幸好同学们有发挥审计的专业怀疑态度, 写信来提问 因为要到星期一才能连络书商 目前先提供助教念书时的笔记版解答给同学参考 (以前年代不流行电子档, 所以只有笔记版 虽然课本跟你们差了几个版本, 但可信度较高, 同学若还有疑问, 欢迎来信讨论 除非另有公告, 不然先以助教这个版本为正确版) 1-17 b. 1. (2) An attestation service other than an audit service 2. (2) An attestation service other than an audit service 3. (2) An attestation service other than an audit service 4. (3) An assurance service that is not an attestation service 5. (1) Audit of historical financial statements 6. (2) An attestation service other than an audit service 7. (2) An attestation service other than an audit service; or (3) An assurance service that is not an attestation service (WebTrust developed from the AICPA Special Committee on Assurance Services, but the service meets the criteria for an attestation service.) 8. (2) An attestation service that is not an audit service (Review services are a form of attestation, but are performed according to Statements on Standards for Accounting and Review Services.) 9. (2) An attestation service other than an audit service 另外, 有同学问到 (2) 和 (3) 怎麽分别? 基本上, 确信 v.s. 非确信, 在於前者会计师须具备独立性 而, 确信 v.s. 签证, 除了前者范围涵盖後者 最大判断是说, 签证是会计师对他人声明出具报告 (要符合这两个条件) 是不是所有出具报告的就是签证? 不是喔 像: 财务资讯之代编, 它不是确信 (会计师可不具独立性), 但要出具报告 (详35号公报) 所以, 虽然看到 report 选 (2) 的机率很高 但还是要仔细看它的叙述来判断, 它也可能是 (1) 或其他可能 1-21 1 Internal auditor or CPA Operational 2 GAO Operational 3 GAO Financial statements 4 CPA Financial statements 5 Internal auditor or CPA Financial statements 6 IRS Compliance 7 CPA or Internal auditor Financial statements 8 GAO Operational 9 CPA Financial statements 10 IRS Compliance 11 GAO Compliance 12 Internal auditor or CPA Compliance -- 林念慈 国立政治大学会计研究所 E-mail：[email protected] --

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