Chapter 1 hotion tO audsting
1. 1 The role of the auditing in the economy
l. 2 Anditing, attestation and assurane
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参考译文1：审计概述
Chapter 2 Introduction to CPAs
2. 1 An overview of CPA
2. 2 How to become a CPA
2. 3 CPA''s responsibility
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参考译文2：Introduction to CPAs
Chapter 3 Audit engagement letters
3. 1 Accepting the engagement
3 .2 The contents of an audit engagot letter
3. 3 Recuning audits and audits of compoents
3 .4 Acceptance of a chang in engagement
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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 enity''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 ovenill audit plan
5. 3 The detailed audit Plan
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参考译文5：审计计划
Chapter 6 Error and fraud
6. 1 Overview of error and fraud
6. 2 Events which increase the risk of haud or error
6. 3 The application of error and fraud
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参考译文6：错误与舞弊
Chater 7 Noncomgliance the 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
Chater 8 Audit materiaiity
8. 1 Overview of maeriality
8. 2 The reationship between materiality and audit risk
8. 3 The application of maeriality
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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
chapter 11 Audit evidence
11.l The nature of audit evidence
11.2 The relationship of audit evidence and the audit report
11.3 The reliability of audit evidence
1l .4 Procedures for obtaining audit evidence
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参考译文11：审计证据
Chater 12 Audit sampling
12. 1 Overview of audit sampling
12. 2 Factors induencing 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
Chapter 13 Audit working Papers
13.1 Contents of the working paper
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 Andit objectives
14. 2 Trpical cash transactions and internal conrols 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 revenu cycle and reland accounts
15.1 Audit objectives
15.2 Inernal conrol over sales
15.3 Substanive tests for sales
15.4 Substanive tests for accounts receivable
15.5 Special auditing considendions fOr notes and other
receivabes
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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
l6. 1 Audit objectives
l6. 2 Internal control for the expenditure cycle
16. 3 Substanive tests for the expenditure cycle
l6 .4 Substanive tests for purehases
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参考译文16：支出循环及其相关账户审计
Chapter 17 Auditing converstri cycle
17. 1 Understanding the internal coned 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 finaning
and investing cycle
18. 2 Substantive tests of the financing and investing cycle
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参考译文18：筹资与投资循环审计
Chapter 19 Audit reporting
19.1 An overview of audit report
19.2 Contents and formats of audit report
19.3 Deparaion of audit report
19.4 Examples of audit report
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参考译文19：审计报告
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