美国注册会计师（CPA）认证考试教材 审计PDF电子书下载

STUDY UNIT ONE 1

1.1　ATTEST ENGAGEMENTS(AT 101) 1

1.2　AUDIT ENGAGEMENTS 7

1.3　AUDIT PROGRAMS 9

1.4　COMPILATIONS AND REVIEWS(AR 100) 10

1.5　FINANCIAL FORECASTS AND PROJECTIONS(AT 301) 11

1.6　REPORTING ON PRO FORMA FINANCIAL INFORMATION(AT 401) 13

1.7　ASSURANCE SERVICES 14

1.8　QUALITY CONTROL 17

STUDY UNIT TWO 22

2.1　PRE-ENGAGEMENT ACCEPTANCE ACTIVITIES 23

2.2　STEPS OF AN AUDIT 28

2.3　PLANNING AND SUPERVISION(AU 311) 28

2.4　UNDERSTANDING THE ENTITY'S BUSINESS(AU 311) 30

2.5　ANALYTICAL PROCEDURES(AU 329) 30

2.6　OVERALL AUDIT STRATEGY AND AUDIT PLAN 34

2.7　FINANCIAL STATEMENT ASSERTIONS 35

2.8　AUDIT RISK AND MATERIALITY(AU 312) 36

2.9　CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT 38

2.10　ILLEGAL ACTS BY CLIENTS(AU 317) 44

2.11　OBTAINING UNDERSTANDING OF THE ENTITY AND ITS ENVIRONMENT 46

2.12　ASSESS RISKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES 47

STUDY UNIT THREE 50

3.1　THE AUDITOR'S CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322) 50

3.2　USING THE WORK OF A SPECIALIST(AU 336) 53

3.3　RELATED PARTIES(AU 334) 55

3.4　ACCOUNTING ESTIMATES AND FAIR VALUES(AU 342 AND AU 328) 58

STUDY UNIT FOUR 63

4.1 DEFINITION OF INTERNAL CONTROL(AU 319) 63

4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS 64

4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS 69

STUDY UNIT FIVE 83

5.1 RESPONSIBILITIES/ORGANIZATIONAL STRUCTURE 83

5.2 SALES-RECEIVABLES FLOWCHART 85

5.3 CASH RECEIPTS FLOWCHART 88

5.4 CONTROLS IN A CASH SALE ENVIRONMENT 91

5.5 OTHER SALES-RECEIVABLES RELATED TRANSACTIONS 91

5.6 TECHNOLOGY CONSIDERATIONS FOR THE SALES-RECEIVABLES-CASH RECEIPTS CYCLE 91

STUDY UNIT SIX 94

6.1 RESPONSIBILITIES/ORGANIZATIONAL STRUCTURE 94

6.2 PURCHASES-PAYABLES-CASH DISBURSEMENTS MANUAL SYSTEM FLOWCHART 95

6.3 TECHNOLOGY CONSIDERATIONS FOR THE PURCHASES-PAYABLES-CASH DISBURSEMENTS CYCLE 100

6.4 ELECTRONIC DATA INTERCHANGE(EDI) 101

STUDY UNIT SEVEN 104

7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE 104

7.2 PAYROLL MANUAL SYSTEM FLOWCHART 105

7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE 107

7.4 OTHER CYCLES 109

STUDY UNIT EIGHT 113

8.1 ASSESSING CONTROL RISK(AU 319) 113

8.2 EVIDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319) 116

8.3 CORRELATION OF CONTROL RISK AND DETECTION RISK 119

8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVIRONMENT 121

STUDY UNIT NINE 126

9.1 COMMUNICATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDIT(AU 325) 126

9.2 COMMUNICATION WITH AUDIT COMMITTEES(AU 380) 128

9.3 REPORTING ON AN ENTITY'S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002 131

9.4 SERVICE ORGANIZATIONS(AU 324) 142

STUDY UNIT TEN 147

10.1 NATURE,COMPETENCE,AND SUFFICIENCY(AU 326) 147

10.2　THE CONFIRMATION PROCESS(AU 330) 150

10.3　AUDIT DOCUMENTATION(AU 339) 154

10.4　THE COMPUTER AS AN AUDIT TOOL 157

STUDY UNIT ELEVEN 160

11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES 160

11.2 SUBSTANTIVE TESTING OF CASH 164

STUDY UNIT TWELVE 171

12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES 171

12.2　SUBSTANTIVE TESTING OF INVENTORY 174

STUDY UNIT THIRTEEN 178

13.1 SUBSTANTIVE TESTING OF PROPERTY,PLANT,AND EQUIPMENT 178

13.2 SUBSTANTIVE TESTING OF INVESTMENTS(AU 332) 181

13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT 185

13.4 SUBSTANTIVE TESTING OF EQUITY 186

13.5 SUBSTANTIVE TESTING OF PAYROLL 188

STUDY UNIT FOURTEEN 191

14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE(AU 313) 191

14.2 INQUIRY OF A CLIENT'S LAWYER CONCERNING LITIGATION,CLAIMS,AND ASSESSMENTS(AU 337) 193

14.3 SUBSEQUENT EVENTS(AU 560) 196

14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR'S REPORT(AU 561) 198

14.5 MANAGEMENT REPRESENTATIONS(AU 333) 199

14.6 AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN(AU 341) 203

14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE(AU 390) 207

STUDY UNIT FIFTEEN 208

15.1　SAMPLING FUNDAMENTALS(AU 350) 208

15.2　STATISTICAL SAMPLING IN TESTS OF CONTROLS(ATTRIBUTE SAMPLING) 213

15.3　CLASSICAL VARIABLES SAMPLING 219

15.4　PROBABILITY-PROPORTIONAL-TO-SIZE(PPS)OR DOLLAR-UNIT SAMPLING(DUS) 222

STUDY UNIT SIXTEEN 231

16.1　GAAS-THE REPORTING STANDARDS 231

16.2　THE AUDITOR'S STANDARD REPORT(AU 508) 233

16.3　ADDRESSING AND DATING THE REPORT(AU 508 AND AU 530) 236

16.4　QUALIFIED OPINIONS(AU 508) 237

16.5　ADVERSE OPINIONS(AU 508) 242

16.6　DISCLAIMERS OF OPINION(AU 508) 244

STUDY UNIT SEVENTEEN 247

17.1　PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508) 247

17.2　CONSISTENCY OF APPLICATION OF GAAP(AU 420) 251

17.3　UNCERTAINTIES AND GOING CONCERN(AU 508 AND AU 314) 255

17.4　COMPARATIVE FINANCIAL STATEMENTS(AU 508) 256

17.5 EMPHASIS OF A MATTER(AU 508) 262

STUDY UNIT EIGHTEEN 264

18.1　COMPILATION 264

18.2　REVIEW 267

18.3　OTHER CONSIDERATIONS 271

18.4　USES OF SPECIAL REPORTS(AU 623.01-.04) 273

18.5　FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASIS OF ACCOUNTING(OCBOA)(AU 623.05-.10) 275

18.6　SPECIFIED ELEMENTS,ACCOUNTS,OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11-.1 S) 277

18.7　OTHER PRESENTATIONS(AU 623.19-.30) 278

STUDY UNIT NINETEEN 280

19.1　INTERIM FINANCIAL INFORMATION(AU 722) 280

19.2　LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES(AU 634) 284

19.3　FILINGS UNDER FEDERAL SECURITIES STATUTES(AU 711) 286

19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS(AU 550) 288

19.5　REQUIRED SUPPLEMENTARY INFORMATION(RSI)(AU 558) 288

19.6 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS(AU 551) 290

19.7　REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA(AU 552) 291

19.8　REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES(AU 534) 293

19.9　REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES(AU 625) 294

19.10　COMPLIANCE ATTESTATION(AT 601) 296

19.11　ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES(AT 201) 300

STUDY UNIT TWENTY 303

20.1　OVERVIEW 303

20.2　AUDITS IN ACCORDANCE WITH AU 801,COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE 305

20.3　ADDITIONAL GOVERNMENT AUDITING STANDARDS 307

20.4　FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT 314

Glossary 318