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Chapter 1 Introduction to auditing1

1.1 The role of the auditing in the economy1

1.2 Auditing, attestation and assurance3

Key words and phrases4

Review questions6

参考译文1：审计概述7

Chapter 2 Introduction to CPAs10

2.1 An overview of CPAs10

2.2 How to become a CPA11

2.3 CPA's responsibility12

Key words and phrases14

Review questions15

参考译文2：注册会计师16

Chapter 3 Audit engagement letters20

3.1 Accepting the engagement20

3.2 The contents of in audit engagement letter21

3.4 Acceptance of a change in engagement23

3.3 Recurring audits and audits of components23

Key words and phrases24

Review questions26

参考译文3：审计业务约定书28

Chapter 4 Knowledge of the entity's business32

4.1 Obtaining the knowledge of the entity's business32

4.2 Using the knowledge of the entity's business34

Key words and phrases36

Review questions37

参考译文4：了解被审计单位情况38

Chapter 5 Audit planning41

5.1 An overview of audit planning41

5.2 The overall audit plan42

5.3 The detailed audit plan44

Key words and phrases45

Review questions46

参考译文5：审计计划47

6.1 Overview of error and fraud50

Chapter 6 Error and fraud50

6.2 Events which increase the risk of fraud of error52

6.3 The application of error and fraud54

Key words and phrases56

Review questions57

参考译文6：错误与舞弊58

Chapter 7 Noncompliance with laws and regulations63

7.1 Overview of noncompliance laws and regulations63

7.2 Procedures when noncompliance is discovered65

7.3 Reporting of the noncompliance66

Key words and phrases68

Review questions68

参考译文7：违反法规行为70

Chapter 8 Audit materiality74

8.1 Overview of materiality74

8.2 The relationship between materiality and audit risk75

8.3 The application of materiality76

Key words and phrases78

Review questions79

参考译文8:审计重要性80

Chapter 9 Audit risk84

9.1 The audit risk model84

9.2 Use of the audit risk model86

9.3 Application of the audit risk89

Key words and phrases90

Review questions91

参考译文9：审计风险92

Chapter 10 Internal control97

10.1 The importance of internal control97

10.2 The components of internal control and its inherent limitations98

10.3 Understanding the accounting and internal control systems99

10.4 Tests of control100

Key words and phrases103

Review questions106

参考译文10：内部控制107

11.1 The nature of audit evidence112

Chapter 11 Audit evidence112

11.2 The relationship of audit evidence and the audit report113

11.3 The reliability of audit evidence116

11.4 Procedures for obtaining audit evidence117

Key words and phrases119

Review questions121

参考译文11：审计证据122

12.1 Overview of audit sampling128

Chapter 12 Audit sampling128

12.2 Factors influencing sample size129

12.3 Methods to select the sample131

12.4 Sampling risk and non-sampling risk132

Key words and phrases134

Review questions136

参考译文12：审计抽样137

13.1 Contents of the working paper142

Chapter 13 Audit working papers142

13.2 Types of working papers144

13.3 Custody and confidentiality of audit working paper146

Key words and phrases147

Review questions148

参考译文13：审计工作底稿149

Chapter 14 Auditing cash and cash equivalents153

14.1 Audit objectives153

14.2 Typical cash transactions and internal controls over cash154

14.3 Substantive tests for cash157

Key words and phrases161

Review questions162

参考译文14：现金与现金等价物审计163

Chapter 15 Auditing revenue cycle and related accounts169

15.1 Audit objectives169

15.2 Internal control over sales171

15.3 Substantive tests for sales173

15.4 Substantive tests for accounts receivable176

15.5 Special auditing considerations for notes and other receivables180

Key words and phrases181

Review questions181

参考译文15：收入循环及其相关账户审计183

Chapter 16 Auditing expenditure cycle and related accounts192

16.1 Audit objectives192

16.2 Internal control for the expenditure cycle194

16.3 Substantive tests for the expenditure cycle197

16.4 Substantive tests for purchases199

Key words and phrases201

Review questions202

参考译文16：支出循环及其账户审计203

Chapter 17 Auditing conversion cycle210

17.1 Understanding the internal control for the conversion cycle211

17.2 Substantive tests of the conversion cycle: inventory216

17.3 Substantive tests of the conversion cycle: payroll220

Review questions221

Key words and phrases221

参考译文17：生产循环审计223

Chapter 18 Auditing financing and investing cycle232

18.1 Understanding the internal control for the financing and investing cycle233

18.2 Substantive tests of the financing and investing cycle238

Key words and phrases248

Review questions248

参考译文18：筹资与投资循环设计249

Chapter 19 Audit reporting260

19.1 An overview of audit report260

19.2 Contents and formats of audit report261

19.3 Preparation of audit report263

19.4 Examples of audit report264

Key words and phrases273

Review questions275

参考译文19：审计报告276

参考文献276