Chapter 1 Introduction to auditing 1
1.1 The role of the auditing in the economy 1
1.2 Auditing, attestation and assurance 3
Key words and phrases 4
Review questions 6
参考译文1：审计概述 7
Chapter 2 Introduction to CPAs 10
2.1 An overview of CPAs 10
2.2 How to become a CPA 11
2.3 CPA's responsibility 12
Key words and phrases 14
Review questions 15
参考译文2：注册会计师 16
Chapter 3 Audit engagement letters 20
3.1 Accepting the engagement 20
3.2 The contents of in audit engagement letter 21
3.4 Acceptance of a change in engagement 23
3.3 Recurring audits and audits of components 23
Key words and phrases 24
Review questions 26
参考译文3：审计业务约定书 28
Chapter 4 Knowledge of the entity's business 32
4.1 Obtaining the knowledge of the entity's business 32
4.2 Using the knowledge of the entity's business 34
Key words and phrases 36
Review questions 37
参考译文4：了解被审计单位情况 38
Chapter 5 Audit planning 41
5.1 An overview of audit planning 41
5.2 The overall audit plan 42
5.3 The detailed audit plan 44
Key words and phrases 45
Review questions 46
参考译文5：审计计划 47
6.1 Overview of error and fraud 50
Chapter 6 Error and fraud 50
6.2 Events which increase the risk of fraud of error 52
6.3 The application of error and fraud 54
Key words and phrases 56
Review questions 57
参考译文6：错误与舞弊 58
Chapter 7 Noncompliance with laws and regulations 63
7.1 Overview of noncompliance laws and regulations 63
7.2 Procedures when noncompliance is discovered 65
7.3 Reporting of the noncompliance 66
Key words and phrases 68
Review questions 68
参考译文7：违反法规行为 70
Chapter 8 Audit materiality 74
8.1 Overview of materiality 74
8.2 The relationship between materiality and audit risk 75
8.3 The application of materiality 76
Key words and phrases 78
Review questions 79
参考译文8:审计重要性 80
Chapter 9 Audit risk 84
9.1 The audit risk model 84
9.2 Use of the audit risk model 86
9.3 Application of the audit risk 89
Key words and phrases 90
Review questions 91
参考译文9：审计风险 92
Chapter 10 Internal control 97
10.1 The importance of internal control 97
10.2 The components of internal control and its inherent limitations 98
10.3 Understanding the accounting and internal control systems 99
10.4 Tests of control 100
Key words and phrases 103
Review questions 106
参考译文10：内部控制 107
11.1 The nature of audit evidence 112
Chapter 11 Audit evidence 112
11.2 The relationship of audit evidence and the audit report 113
11.3 The reliability of audit evidence 116
11.4 Procedures for obtaining audit evidence 117
Key words and phrases 119
Review questions 121
参考译文11：审计证据 122
12.1 Overview of audit sampling 128
Chapter 12 Audit sampling 128
12.2 Factors influencing sample size 129
12.3 Methods to select the sample 131
12.4 Sampling risk and non-sampling risk 132
Key words and phrases 134
Review questions 136
参考译文12：审计抽样 137
13.1 Contents of the working paper 142
Chapter 13 Audit working papers 142
13.2 Types of working papers 144
13.3 Custody and confidentiality of audit working paper 146
Key words and phrases 147
Review questions 148
参考译文13：审计工作底稿 149
Chapter 14 Auditing cash and cash equivalents 153
14.1 Audit objectives 153
14.2 Typical cash transactions and internal controls over cash 154
14.3 Substantive tests for cash 157
Key words and phrases 161
Review questions 162
参考译文14：现金与现金等价物审计 163
Chapter 15 Auditing revenue cycle and related accounts 169
15.1 Audit objectives 169
15.2 Internal control over sales 171
15.3 Substantive tests for sales 173
15.4 Substantive tests for accounts receivable 176
15.5 Special auditing considerations for notes and other receivables 180
Key words and phrases 181
Review questions 181
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 accounts 192
16.1 Audit objectives 192
16.2 Internal control for the expenditure cycle 194
16.3 Substantive tests for the expenditure cycle 197
16.4 Substantive tests for purchases 199
Key words and phrases 201
Review questions 202
参考译文16：支出循环及其账户审计 203
Chapter 17 Auditing conversion cycle 210
17.1 Understanding the internal control for the conversion cycle 211
17.2 Substantive tests of the conversion cycle: inventory 216
17.3 Substantive tests of the conversion cycle: payroll 220
Review questions 221
Key words and phrases 221
参考译文17：生产循环审计 223
Chapter 18 Auditing financing and investing cycle 232
18.1 Understanding the internal control for the financing and investing cycle 233
18.2 Substantive tests of the financing and investing cycle 238
Key words and phrases 248
Review questions 248
参考译文18：筹资与投资循环设计 249
Chapter 19 Audit reporting 260
19.1 An overview of audit report 260
19.2 Contents and formats of audit report 261
19.3 Preparation of audit report 263
19.4 Examples of audit report 264
Key words and phrases 273
Review questions 275
参考译文19：审计报告 276
参考文献 276