AICPA Becker教材變動——AUD V4.2

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AICPA Becker教材變動

本次AUD教材的內容主要變動如下（共五點）：

V4.2 Location	V4.1 Location	Description of Update
A1 Module 8 Page 77	Same	在鑒證報告的意見段對于提及組成部分審計師的要求作出了更新。（4.1版本教材位置相同）
A5 Module 3 Pages 31 - 43	A5 Module 3 Pages 31 - 40	A現在4.2版本教材A5的module 3，第31-43頁，根據SSAE 21和SSAE 22的要求，加入了直接檢查業務的報告示例并更新了相關鑒證業務的報告內容。
A5 Module 4 Page 45	A5 Module 4 Page 41	現在4.2版本教材的A5的module 4的第45頁，更新了在SSAE 21與SSAE 22的要求下鑒證業務里主要鑒證主題的相關內容。
A1, A3, A5, and A6 Flashcards	Same	主要優化了A1，A3，A5，A6的11張卡片，并在A3，A5和A6中新加入了5張卡片。
AIV-D Page D- 1	Same	根據的SSAE 21與SSAE 22的要求更新了相關鑒證業務與標準的內容。

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.