Chapter 2 Organization and Structure of the Auditing Profession(24)

蒙特马利审计2-2

program is an accreditation, not a licensing, program. The CFE designation indicates that its holder has demonstrated expertise in resolving allegations of fraud, obtaining evidence, testifying to findings, and assisting in the detection and prevention of fraud and white-collar crime. CFEs must meet specified CPE requirements and adhere to the Association's Code of Professional Ethics and bylaws. Additional information about the experience and education requirements for the CFE examination can be obtained from the Association of Certified Fraud Examiners, 716 West Avenue, Austin, TX 78701.

(c) Certified Internal Auditor (CIA)

The Certified Internal Auditor examination measures technical competence in the practice of internal auditing and is administered by the Board of Regents of The Institute of Internal Auditors (IIA). The IIA's Director of Professional Practices is responsible for preparing,

administering, and grading the examination within the guidelines established by IIA's Board of Regents and Board of Directors. The Certified Internal Auditor examination is open to internal auditors and others who have the required professional qualifications. To maintain the CIA designation, a holder of a CIA certificate must meet specific continuing professional education (CPE) requirements. The certificate confers professional recognition but does not include a license to practice. Because CIAs do not offer their services to the public, states do not license them. Additional information relating to the experience and education requirements for the CIA examination can be obtained from The Institute of Internal Auditors, 249 Maitland Avenue, Altamonte Springs, FL 32701-4201.

(d) Certified Information Systems Auditor (CISA)

The Certified Information Systems Auditor examination tests knowledge and skills in the various fields of EDP auditing and is administered by the Information Systems Audit and Control Association (ISACA). To retain certification, a CISA must meet certain CPE requirements or retake the examination. The CISA program is also one of professional recognition rather than state licensure. Additional information about the experience and education requirements for the CISA examination can be obtained from the ISACA, 3701 Algonquin Road, Suite 1010, Rolling Meadows, IL 60008.

2.6 ASSURANCE STANDARDS AND STANDARD-SETTING BODIES

Assurance standards, in the broadest sense, are guidelines for performing professionally

responsible audits, attest engagements, and other assurance services. Several organizations have formulated such standards.

(a) Generally Accepted Auditing Standards

The membership of the AICPA approved and adopted ten broad statements collectively entitled "generally accepted auditing standards," often abbreviated as GAAS. Nine of them originally were adopted in 1948; the tenth was adopted some years later, but the basic

principle had existed before. The standards have not changed basically since (although our

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