Chapter 1 hotion tO audsting 1. 1 The role of the auditing in the economy l. 2 Anditing, attestation and assurane Key words and phrases Review questions 參考譯文1：審計概述 Chapter 2 Introduction to CPAs 2. 1 An overview of CPA 2. 2 How to become a CPA 2. 3 CPA''s responsibility Key words and Phrases Review questions 參考譯文2：Introduction to CPAs Chapter 3 Audit engagement letters 3. 1 Accepting the engagement 3 .2 The contents of an audit engagot letter 3. 3 Recuning audits and audits of compoents 3 .4 Acceptance of a chang in engagement Key wonis and phrases Review questions 參考譯文3：審計業(yè)務(wù)約定書 Chapter 4 Knowledge of the entity''s business 4. 1 Obtaining the knowledge of the enity''s business 4. 2 Using the knowledge of the entity''s business Key words and phrases Review questions 參考譯文4：了解被審計單位情況 Chapter 5 Audit planning 5. 1 An overview of audit planning 5. 2 The ovenill audit plan 5. 3 The detailed audit Plan Key wonis and phrases Review questions 參考譯文5：審計計劃 Chapter 6 Error and fraud 6. 1 Overview of error and fraud 6. 2 Events which increase the risk of haud or error 6. 3 The application of error and fraud Key wouls and phrases Review questions 參考譯文6：錯誤與舞弊 Chater 7 Noncomgliance the laws and regulations 7. 1 Overview of noncompliance laws and regulations 7. 2 Procedures when noncompliance is discovered 7. 3 Reporting of the noncompliance Key wonis and phrases Review questions 參考譯文7：違反法規(guī)行為 Chater 8 Audit materiaiity 8. 1 Overview of maeriality 8. 2 The reationship between materiality and audit risk 8. 3 The application of maeriality Key words and Phrases Review questions 參考譯文8：審計重要性 Chapter 9 Audit risk 9. 1 The audit risk model 9. 2 Use of the audit risk model 9. 3 Application of the audit risk Key woals and phrases Review questions 參考譯文9：審計風(fēng)險 Chapter 10 Internal control 10. 1 The importance of internal control 10. 2 The components of internal control and its inherent limitations 10. 3 Understanding the accounting and internal control systems 10. 4 Tests of control Key words and phrases Review questions 參考譯文10:內(nèi)部控制 chapter 11 Audit evidence 11.l The nature of audit evidence 11.2 The relationship of audit evidence and the audit report 11.3 The reliability of audit evidence 1l .4 Procedures for obtaining audit evidence Key words and phrases Review question 參考譯文11：審計證據(jù) Chater 12 Audit sampling 12. 1 Overview of audit sampling 12. 2 Factors induencing sample size 12. 3 Methods to select the sample 12 .4 Sampling risk and non-sampling risk Key words and phrases Review questions 參考譯文12:審計抽樣 Chapter 13 Audit working Papers 13.1 Contents of the working paper 13.2 Types of working Papers 13.3 Custody and confidentiality of audit working Paper Key words and phrases Review questions 參考譯文13：審計工作底稿 Chapter 14 Auditing Cash and Cash equivalents 14. 1 Andit objectives 14. 2 Trpical cash transactions and internal conrols over cash 14. 3 Substantive tests for cash Key words and phrases Review questions 參考譯文14:現(xiàn)金與現(xiàn)金等價物審計 Chapter 15 Auditing revenu cycle and reland accounts 15.1 Audit objectives 15.2 Inernal conrol over sales 15.3 Substanive tests for sales 15.4 Substanive tests for accounts receivable 15.5 Special auditing considendions fOr notes and other receivabes Key words and phrases Review questions 參考譯文15:收入循環(huán)及其相關(guān)賬戶審計 Chapter 16 Auditing expenditure cycle and related accounts l6. 1 Audit objectives l6. 2 Internal control for the expenditure cycle 16. 3 Substanive tests for the expenditure cycle l6 .4 Substanive tests for purehases Key words and Phrases Review questions 參考譯文16：支出循環(huán)及其相關(guān)賬戶審計 Chapter 17 Auditing converstri cycle 17. 1 Understanding the internal coned for the conversion cycle 17. 2 Substantive tests of the conversion cycle: inventory 17. 3 Substantive tests of the conversion cycle: Payroll Key words and phrases Review questions 參考譯文17：生產(chǎn)循環(huán)審計 Chapter 18 Auditing financing and investing cycle 18.1 Understanding the internal control for the finaning and investing cycle 18. 2 Substantive tests of the financing and investing cycle Key words and phrases Review questions 參考譯文18：籌資與投資循環(huán)審計 Chapter 19 Audit reporting 19.1 An overview of audit report 19.2 Contents and formats of audit report 19.3 Deparaion of audit report 19.4 Examples of audit report Key words and phrases Review questions 參考譯文19：審計報告 參考文獻(xiàn)
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