2015年1-2月份USCPA（美国注册会计师）考试窗口已经正式开放，为了帮助广大即将参加考试的考生巩固相关知识，高顿网校USCPA责任小编在此悉心整理《审计与签证》知识点如下，希望大家能够从中有所收获！
　　Other engagements
　　1.Special purpose framework
　　2.1.single F/S，Specified elements，accounts.
　　2.2.Compliance with contractual or regulatory requirements related to audited financial statements.
　　2.3.engagements to report on summary F/S.
　　A.Special purpose frameworks
　　a.cash basis
　　b.tax basis
　　c.regulatory basis
　　d.Contractual basis
　　2.Additional requirements for the auditor
　　a.Obtain an understanding of the purpose/intended users/the steps taken by management to determine ……
　　b.Obtain the agreement of management that it acknowledges and understands its responsibility
　　c.Obtain an understanding of any significant interpretations of the contract that management made in the preparation of the financial statements
　　3.auditor‘s report on special purpose F/S
　　b.Do not use GAAP terms
　　c.Also make reference to its responsibility for determining with a regulatory basis are intended for general use，the auditor‘s report should include an emphasis-of-matter paragraph that：
　　（1）indicates special purpose
　　（2）refers to the note
　　（3）states… other than GAAP
　　e.Other matter paragraph
　　……
　　f.Regulatory basis F/S intended for general use
　　the auditor should not include an emphasis-of-matter paragraph.The auditor should express an opinion about whether the F/S are：
　　（1） fairly presented，in all material respects，in accordance with GAAP
　　（2）prepared in accordance with the special framework
　　g.If the auditor is required by law or regulation to use a specific layout，form or wording ……should refer to GAAS only if the auditor‘s report includes ……
　　高顿网校小编为您介绍美国各景点：自由女神像
　　自由女神像全名为“自由女神铜像国家纪念碑”，正式名称是“照耀世界的自由女神”，在1886年10月28日矗立在美国纽约市海港内的自由岛的哈德逊河口附近，被誉为美国的象征，创作人是弗雷德里克·奥古斯特·巴托尔迪。1984年，它被列入世界遗产名录。