Dear All, 書商給的解答似乎有誤, 幸好同學們有發揮審計的專業懷疑態度, 寫信來提問 因為要到星期一才能連絡書商 目前先提供助教唸書時的筆記版解答給同學參考 (以前年代不流行電子檔, 所以只有筆記版 雖然課本跟你們差了幾個版本, 但可信度較高, 同學若還有疑問, 歡迎來信討論 除非另有公告, 不然先以助教這個版本為正確版) 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, 有同學問到 (2) 和 (3) 怎麼分別? 基本上, 確信 v.s. 非確信, 在於前者會計師須具備獨立性 而, 確信 v.s. 簽證, 除了前者範圍涵蓋後者 最大判斷是說, 簽證是會計師對他人聲明出具報告 (要符合這兩個條件) 是不是所有出具報告的就是簽證? 不是喔 像: 財務資訊之代編, 它不是確信 (會計師可不具獨立性), 但要出具報告 (詳35號公報) 所以, 雖然看到 report 選 (2) 的機率很高 但還是要仔細看它的敘述來判斷, 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 國立政治大學會計研究所 E-mail：[email protected] --

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