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！
Reports on special purpose F/S
h.An opinion paragraph that contains an opinion on the special purpose F/S and a reference to the special purpose framework used to prepare the F/S
j.An emphasis-of-matter paragraph……
k.An other-matter paragraph that restricts the use of the auditor‘s report when required.
B.Audits of single F/S and specific elements of F/S
Audit of a single financial statement or of specific elements，accounts，or items of a financial statement may be performed as a separate engagement or in conjunction with an audit of an entity‘s complete set of financial statements.
b.Specific elements
accounts receivable/a schedule of profit participation or employee bonuses…
2.Acceptability of the F/S reporting framework
Same as A2-13
3.Procedures
When auditing a single financial statement or a specific element of a F/S，the auditor should perform procedures on any interrelated items as necessary.
Stockholder‘s equity/ Net income
4.Materiality
a.Audits of a single F/S
when auditing a single F/S，the auditor should determine materiality for the single F/S rather than for the complete set of F/S
b.Audit of a specific element
when auditing a specific element，the auditor should determine materiality separately for each element，rather than for the aggregate of all elements or the complete set of financial statements.
5.Reporting
When auditing a complete set of F/S and a single F/S or a specific element，auditor should
a.Issue a separate report and express a separate opinion for each engagement.
b.Indicate in the report on a specific element the date of the auditor‘s report on the complete set of F/S and the nature of the opinion expressed
b.Piece meal opinion
（1）The opinion on the specific element is not published with and does not accompany the auditor‘s report on the complete set of financial statements； and
（2）The specific element does not constitute a major portion of the entity‘s complete set of financial statements or the specific element is not，or is not based on，stockholder’s equity or net income.
7.Emphasis-of-matter or other-matter paragraphs
if the auditor‘s report on the complete set of F/S includes an emphasis-of-matter or other-matter paragraph that is relevant to the audit of the single F/S or the specific element，the auditor should include a similar emphasis-of-matter or other-matter paragraph in the auditor’s report on the single F/S or specific element.
8.When the auditor reports on an incomplete presentation that is otherwise in accordance with GAAP，the auditor‘s report should include an emphasis-of-matter paragraph that
a.states the purpose for which the presentation is prepared
b.indicates that the presentation is not intended to be a complete presentation
III.Other considerations
C.Compliance with contractual or regulatory requirements related to audited financial statements.
1.Audit requirement
The auditor must have audited the client‘s financial statements to do so and may only issue negative assurance on this compliance.However，such assurance should not be given if an adverse opinion or disclaimer of opinion was rendered on the F/S as a whole.
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。
