为了帮助广大学员备战2014年美国cpa考试，网校论坛学员精心为大家分享美国cpa考试科目里的重要知识点，希望能够提升您的备考效果，祝您学习愉快！
Quality control standards for an engagement
B.Engagement partner responsibilities for quality
1.Remain alert for noncompliance with ethical requirements
2.Form a conclusion on compliance with independence requirements
3.Be satisfied that procedures regarding client acceptance and continuance have been followed.
4.Be satisfied that the engagement team and external specialists have the competence and capabilities
5.Take responsibility for the direction，supervision，and performance of the engagement.
6.Take responsibility for reviews
7.Be satisfied through review that sufficient appropriate audit evidence has been obtained to support the conclusions reached and the report to be issued.
8.Take responsibility for the engagement team undertaking appropriate consultation on difficult or contentious matters.
C.Engagement quality control review
1.Engagement quality control reviewer
the engagement quality control reviewer can be a partner with sufficient and appropriate experience and authority，none of whom is part of the engagement team.
2.Should be completed before the engagement partner releases the audit report.
3.Procedures
Discussion of significant findings with the engagement partner.
Reading the financial statements
Review of audit documentation
Evaluation of the conclusions
4.Effect on auditor‘s report date
If the review after the date of auditor‘s report and identifies …。auditor’s report should be changed……
网校2014美国cpa辅导热招：
正保会计网校2014年美国CPA考试辅导全面招生！网校2014年美国注册会计师（U.S.CPA）考试辅导在总结往年成功教学经验的基础上，从学员实际需求出发，结合中国考生学习特点，融入先进的教学理念与创新的教学方式，针对不同学员的学习需求，全新推出高端特训班、网络远程班、自学课程班三种个性化辅导班次。（查看详情>>）
网校美国CPA课程使用全球美国CPA考试通过率至高的Becke.CP.Review教材，配合网校专业的课程体系、特色的双语教学模式、灵活多样的学习方式、全方位一站式配套服务，定能为您顺利通过考试助一臂之力。机会难得，欲报从速！
注：本文为正保会计网校原创，版权属正保会计网校所有，未经授权，不得转载。
了解详情30000元/4科
