Chapter 2 Organization and Structure of the Auditing Profession(16)

蒙特马利审计2-2

audit findings, sometimes called critical issues, for the manager's and partner's attention. Less experienced personnel are responsible for completing assigned tasks under supervision. Their assignments, which vary with the size and complexity of the engagement, generally include preparing documentation of the understanding of the entity's business and its internal control, performing various types of auditing procedures and documenting the results, and keeping higher-level personnel informed of all findings.

2.4 ORGANIZATION OF THE AUDITING PROFESSION

The auditing profession in the United States has formed numerous voluntary groups with various purposes, among them the AICPA, state societies or institutes of CPAs, and The Institute of Internal Auditors, all of which have broadly based memberships. In addition, there are more specialized organizations of government auditors, computer auditors, teachers of auditing, and internal auditors with particular industry interests. The designation "Certified

Public Accountant" is granted by state boards of accountancy, discussed in the next section of this chapter.

(a) American Institute of CPAs

The mission of the AICPA is "to provide members with the resources, information, and

leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients." About 40 percent of the AICPA's

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