AICPA Becker教材變動——AUD V4.2

A1 Module 8 

Page 77

Same

在鑒證報(bào)告的意見段對于提及組成部分審計(jì)師的要求作出了更新。（4.1版本教材位置相同）

A5 Module 3

Pages 31 - 43

A5 Module 3

Pages 31 - 40

A現(xiàn)在4.2版本教材A5的module 3，第31-43頁，根據(jù)SSAE 21和SSAE 22的要求，加入了直接檢查業(yè)務(wù)的報(bào)告示例并更新了相關(guān)鑒證業(yè)務(wù)的報(bào)告內(nèi)容。

A5 Module 4

Page 45

A5 Module 4 Page 41

現(xiàn)在4.2版本教材的A5的module 4的第45頁，更新了在SSAE 21與SSAE 22的要求下鑒證業(yè)務(wù)里主要鑒證主題的相關(guān)內(nèi)容。

A1, A3, A5, and A6 Flashcards

Same

主要優(yōu)化了A1，A3，A5，A6的11張卡片，并在A3，A5和A6中新加入了5張卡片。

AIV-D Page D- 1

Same

根據(jù)的SSAE 21與SSAE 22的要求更新了相關(guān)鑒證業(yè)務(wù)與標(biāo)準(zhǔn)的內(nèi)容。

A1 Module 8 

Page 77

Same

Updates were made to accurately reflect opinion section for reference to component auditor.

A5 Module 3

Pages 31 - 43

A5 Module 3

Pages 31 - 40

Added section with a sample report on direct examination engagements based on the guidance from SSAE 21 and SSAE 22.

Sample reports have been updated for the revisions to the Attestation Engagements and Standards based on the     guidance from SSAE 21 and SSAE 22.

A5 Module 4

Page 45

A5 Module 4 Page 41

Updates to underlying subject matter for the revisions to the Attestation Engagements and Standards based on the guidance from SSAE 21 and SSAE 22.

A1, A3, A5, and

 A6 Flashcards

Same

Updates were made to 1 1 flashcards in A1, A3, A5, and A6 to streamline existing questions. 5 new flashcards were  added in A3, A5, and A6.

AIV-D Page D- 1

Same

Updates for the revisions to the Attestation Engagements and Standards based on the guidance from SSAE 21 and SSAE 22.