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美國CPA考試考點解析：執(zhí)行商定程序的條件
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學(xué)習(xí)一起進步。
Conditions of agree-upon procedures engagements
執(zhí)行商定程序的條件
a.Independence of practitioner
b.Agreement of parties
c.Measurability and consistency
d.Sufficiency of procedures
e.Use of report is restricted to specified parties
f.Responsibility for subject matter
g.Engagements to perform agreed-upon procedures on prospective financial statements
Instructor’s tips
Agreed-upon procedures may be performed on designated subject matter of a wide variety of assertions as a result of a need of specific parties.Attestation standards apply to all agreed-upon procedures engagements.
【我要糾錯】 責(zé)任編輯：小敏
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