美国CPA《审计与签证》知识点：为了取得合理的保证

　　正保会计网校特别为美国cpa学员整理了美国cpa考试《审计与签证》的知识点，以备迎接美国CPA考试，祝您在网校学习愉快！

　　to obtain reasonable assurance

　　to report on the financial statements

　　When reasonable assurance cannot be obtained and qualified opinion in the auditor‘ report is insufficient in the circumstances，GAAS require that the auditor disclaim an opinion or withdraw from the engagement，when withdraw l is possible under applicable law or regulation.

　　1. professional skepticism.Should be alert：

　　a. contradicts

　　b. reliability

　　c. conditions that indicate possible fraud

　　d. Circumstances

　　professional skepticism

　　The Auditor should neither assume that management is dishonest nor assume unquestioned honesty.A belief that management is honest and has integrity does not relieve the auditor of the need to maintain professional skepticism or allow the auditor to be satisfied with less than persuasive evidence.

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