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AICPA Becker教材变动——AUD V4.2

来源: 正保会计网校 2022-05-27
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FARREGAUDBEC


AICPA Becker教材变动

本次AUD教材的内容主要变动如下(共五点):

V4.2 Location

V4.1 Location

Description of Update

A1 Module 8 

Page 77

Same

在鉴证报告的意见段对于提及组成部分审计师的要求作出了更新。(4.1版本教材位置相同)

A5 Module 3

Pages 31 - 43

A5 Module 3

Pages 31 - 40

A现在4.2版本教材A5的module 3,第31-43页,根据SSAE 21和SSAE 22的要求,加入了直接检查业务的报告示例并更新了相关鉴证业务的报告内容。

A5 Module 4

Page 45

A5 Module 4 Page 41

现在4.2版本教材的A5的module 4的第45页,更新了在SSAE 21与SSAE 22的要求下鉴证业务里主要鉴证主题的相关内容。

A1, A3, A5, and A6 Flashcards

Same

主要优化了A1,A3,A5,A6的11张卡片,并在A3,A5和A6中新加入了5张卡片。

AIV-D Page D- 1

Same

根据最新的SSAE 21与SSAE 22的要求更新了相关鉴证业务与标准的内容。

Becker Professional Education

CPA Exam Review Replacement Textbook Pages

Details on the replacement textbook pages are provided below.

V4.2 Location

V4.1 Location

Description of Update

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.


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