STUDY UNIT ONE

1.1　ATTEST ENGAGEMENTS(AT 101)

1.2　AUDIT ENGAGEMENTS

1.3　AUDIT PROGRAMS

1.4　COMPILATIONS AND REVIEWS(AR 100)

1.5　FINANCIAL FORECASTS AND PROJECTIONS(AT 301)

1.6　REPORTING ON PRO FORMA FINANCIAL INFORMATION(AT 401)

1.7　ASSURANCE SERVICES

1.8　QUALITY CONTROL

STUDY UNIT TWO

2.1　PRE-ENGAGEMENT ACCEPTANCE ACTIVITIES

2.2　STEPS OF AN AUDIT

2.3　PLANNING AND SUPERVISION(AU 311)

2.4　UNDERSTANDING THE ENTITY'S BUSINESS(AU 311)

2.5　ANALYTICAL PROCEDURES(AU 329)

2.6　OVERALL AUDIT STRATEGY AND AUDIT PLAN

2.7　FINANCIAL STATEMENT ASSERTIONS

2.8　AUDIT RISK AND MATERIALITY(AU 312)

2.9　CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT

2.10　ILLEGAL ACTS BY CLIENTS(AU 317)

2.11　OBTAINING UNDERSTANDING OF THE ENTITY AND ITS ENVIRONMENT

2.12　ASSESS RISKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES

STUDY UNIT THREE

3.1　THE AUDITOR'S CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322)

3.2　USING THE WORK OF A SPECIALIST(AU 336)

3.3　RELATED PARTIES(AU 334)

3.4　ACCOUNTING ESTIMATES AND FAIR VALUES(AU 342 AND AU 328)

STUDY UNIT FOUR

4.1 DEFINITION OF INTERNAL CONTROL(AU 319)

4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS

4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS

STUDY UNIT FIVE

5.1 RESPONSIBILITIES/ORGANIZATIONAL STRUCTURE

5.2 SALES-RECEIVABLES FLOWCHART

5.3 CASH RECEIPTS FLOWCHART

5.4 CONTROLS IN A CASH SALE ENVIRONMENT

5.5 OTHER SALES-RECEIVABLES RELATED TRANSACTIONS

5.6 TECHNOLOGY CONSIDERATIONS FOR THE SALES-RECEIVABLES-CASH RECEIPTS CYCLE

STUDY UNIT SIX

6.1 RESPONSIBILITIES/ORGANIZATIONAL STRUCTURE

6.2 PURCHASES-PAYABLES-CASH DISBURSEMENTS MANUAL SYSTEM FLOWCHART

6.3 TECHNOLOGY CONSIDERATIONS FOR THE PURCHASES-PAYABLES-CASH DISBURSEMENTS CYCLE

6.4 ELECTRONIC DATA INTERCHANGE(EDI)

STUDY UNIT SEVEN

7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE

7.2 PAYROLL MANUAL SYSTEM FLOWCHART

7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE

7.4 OTHER CYCLES

STUDY UNIT EIGHT

8.1 ASSESSING CONTROL RISK(AU 319)

8.2 EVIDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319)

8.3 CORRELATION OF CONTROL RISK AND DETECTION RISK

8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVIRONMENT

STUDY UNIT NINE

9.1 COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDIT(AU 325)

9.2 COMMUNICATION WITH AUDIT COMMITTEES(AU 380)

9.3 REPORTING ON AN ENTITY'S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002

9.4 SERVICE ORGANIZATIONS(AU 324)

STUDY UNIT TEN

10.1 NATURE,COMPETENCE,AND SUFFICIENCY(AU 326)

10.2　THE CONFIRMATION PROCESS(AU 330)

10.3　AUDIT DOCUMENTATION(AU 339)

10.4　THE COMPUTER AS AN AUDIT TOOL

STUDY UNIT ELEVEN

11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES

11.2 SUBSTANTIVE TESTING OF CASH

STUDY UNIT TWELVE

12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES

12.2　SUBSTANTIVE TESTING OF INVENTORY

STUDY UNIT THIRTEEN

13.1 SUBSTANTIVE TESTING OF PROPERTY,PLANT,AND EQUIPMENT

13.2 SUBSTANTIVE TESTING OF INVESTMENTS(AU 332)

13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT

13.4 SUBSTANTIVE TESTING OF EQUITY

13.5 SUBSTANTIVE TESTING OF PAYROLL

STUDY UNIT FOURTEEN

14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE(AU 313)

14.2 INQUIRY OF A CLIENT'S LAWYER CONCERNING LITIGATION,CLAIMS,AND ASSESSMENTS(AU 337)

14.3 SUBSEQUENT EVENTS(AU 560)

14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR'S REPORT(AU 561)

14.5 MANAGEMENT REPRESENTATIONS(AU 333)

14.6 AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN(AU 341)

14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE(AU 390)

STUDY UNIT FIFTEEN

15.1　SAMPLING FUNDAMENTALS(AU 350)

15.2　STATISTICAL SAMPLING IN TESTS OF CONTROLS(ATTRIBUTE SAMPLING)

15.3　CLASSICAL VARIABLES SAMPLING

15.4　PROBABILITY-PROPORTIONAL-TO-SIZE(PPS)OR DOLLAR-UNIT SAMPLING(DUS)

STUDY UNIT SIXTEEN

16.1　GAAS-THE REPORTING STANDARDS

16.2　THE AUDITOR'S STANDARD REPORT(AU 508)

16.3　ADDRESSING AND DATING THE REPORT(AU 508 AND AU 530)

16.4　QUALIFIED OPINIONS(AU 508)

16.5　ADVERSE OPINIONS(AU 508)

16.6　DISCLAIMERS OF OPINION(AU 508)

STUDY UNIT SEVENTEEN

17.1　PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508)

17.2　CONSISTENCY OF APPLICATION OF GAAP(AU 420)

17.3　UNCERTAINTIES AND GOING CONCERN(AU 508 AND AU 314)

17.4　COMPARATIVE FINANCIAL STATEMENTS(AU 508)

17.5 EMPHASIS OF A MATTER(AU 508)

STUDY UNIT EIGHTEEN

18.1　COMPILATION

18.2　REVIEW

18.3　OTHER CONSIDERATIONS

18.4　USES OF SPECIAL REPORTS(AU 623.01-.04)

18.5　FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASIS OF ACCOUNTING(OCBOA)(AU 623.05-.10)

18.6　SPECIFIED ELEMENTS,ACCOUNTS,OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11-.1 S)

18.7　OTHER PRESENTATIONS(AU 623.19-.30)

STUDY UNIT NINETEEN

19.1　INTERIM FINANCIAL INFORMATION(AU 722)

19.2　LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES(AU 634)

19.3　FILINGS UNDER FEDERAL SECURITIES STATUTES(AU 711)

19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS(AU 550)

19.5　REQUIRED SUPPLEMENTARY INFORMATION(RSI)(AU 558)

19.6 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS(AU 551)

19.7　REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA(AU 552)

19.8　REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES(AU 534)

19.9　REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES(AU 625)

19.10　COMPLIANCE ATTESTATION(AT 601)

19.11　ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES(AT 201)

STUDY UNIT TWENTY

20.1　OVERVIEW

20.2　AUDITS IN ACCORDANCE WITH AU 801,COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE

20.3　ADDITIONAL GOVERNMENT AUDITING STANDARDS

20.4　FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT

Glossary