Chapter 1 Introduction to auditing

1.1 The role of the auditing in the economy

1.2 Auditing, attestation and assurance

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参考译文1：审计概述

Chapter 2 Introduction to CPAs

2.1 An overview of CPAs

2.2 How to become a CPA

2.3 CPA's responsibility

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参考译文2：注册会计师

Chapter 3 Audit engagement letters

3.1 Accepting the engagement

3.2 The contents of in audit engagement letter

3.4 Acceptance of a change in engagement

3.3 Recurring audits and audits of components

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参考译文3：审计业务约定书

Chapter 4 Knowledge of the entity's business

4.1 Obtaining the knowledge of the entity's business

4.2 Using the knowledge of the entity's business

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参考译文4：了解被审计单位情况

Chapter 5 Audit planning

5.1 An overview of audit planning

5.2 The overall audit plan

5.3 The detailed audit plan

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参考译文5：审计计划

6.1 Overview of error and fraud

Chapter 6 Error and fraud

6.2 Events which increase the risk of fraud of error

6.3 The application of error and fraud

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参考译文6：错误与舞弊

Chapter 7 Noncompliance with laws and regulations

7.1 Overview of noncompliance laws and regulations

7.2 Procedures when noncompliance is discovered

7.3 Reporting of the noncompliance

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参考译文7：违反法规行为

Chapter 8 Audit materiality

8.1 Overview of materiality

8.2 The relationship between materiality and audit risk

8.3 The application of materiality

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参考译文8:审计重要性

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

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参考译文9：审计风险

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

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参考译文10：内部控制

11.1 The nature of audit evidence

Chapter 11 Audit evidence

11.2 The relationship of audit evidence and the audit report

11.3 The reliability of audit evidence

11.4 Procedures for obtaining audit evidence

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参考译文11：审计证据

12.1 Overview of audit sampling

Chapter 12 Audit sampling

12.2 Factors influencing sample size

12.3 Methods to select the sample

12.4 Sampling risk and non-sampling risk

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参考译文12：审计抽样

13.1 Contents of the working paper

Chapter 13 Audit working papers

13.2 Types of working papers

13.3 Custody and confidentiality of audit working paper

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参考译文13：审计工作底稿

Chapter 14 Auditing cash and cash equivalents

14.1 Audit objectives

14.2 Typical cash transactions and internal controls over cash

14.3 Substantive tests for cash

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参考译文14：现金与现金等价物审计

Chapter 15 Auditing revenue cycle and related accounts

15.1 Audit objectives

15.2 Internal control over sales

15.3 Substantive tests for sales

15.4 Substantive tests for accounts receivable

15.5 Special auditing considerations for notes and other receivables

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参考译文15：收入循环及其相关账户审计

Chapter 16 Auditing expenditure cycle and related accounts

16.1 Audit objectives

16.2 Internal control for the expenditure cycle

16.3 Substantive tests for the expenditure cycle

16.4 Substantive tests for purchases

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参考译文16：支出循环及其账户审计

Chapter 17 Auditing conversion cycle

17.1 Understanding the internal control for the conversion cycle

17.2 Substantive tests of the conversion cycle: inventory

17.3 Substantive tests of the conversion cycle: payroll

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参考译文17：生产循环审计

Chapter 18 Auditing financing and investing cycle

18.1 Understanding the internal control for the financing and investing cycle

18.2 Substantive tests of the financing and investing cycle

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参考译文18：筹资与投资循环设计

Chapter 19 Audit reporting

19.1 An overview of audit report

19.2 Contents and formats of audit report

19.3 Preparation of audit report

19.4 Examples of audit report

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参考译文19：审计报告

参考文献