美国注册会计师（CPA）认证考试教材 审计PDF|Epub|txt|kindle电子书版本网盘下载

美国注册会计师（CPA）认证考试教材 审计PDF格式电子书版下载

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STUDY UNIT ONE1

1.1　ATTEST ENGAGEMENTS(AT 101)1

1.2　AUDIT ENGAGEMENTS7

1.3　AUDIT PROGRAMS9

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 SERVICES14

1.8　QUALITY CONTROL17

STUDY UNIT TWO22

2.1　PRE-ENGAGEMENT ACCEPTANCE ACTIVITIES23

2.2　STEPS OF AN AUDIT28

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 PLAN34

2.7　FINANCIAL STATEMENT ASSERTIONS35

2.8　AUDIT RISK AND MATERIALITY(AU 312)36

2.9　CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT38

2.10　ILLEGAL ACTS BY CLIENTS(AU 317)44

2.11　OBTAINING UNDERSTANDING OF THE ENTITY AND ITS ENVIRONMENT46

2.12　ASSESS RISKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES47

STUDY UNIT THREE50

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 FOUR63

4.1 DEFINITION OF INTERNAL CONTROL(AU 319)63

4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS64

4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS69

STUDY UNIT FIVE83

5.1 RESPONSIBILITIES/ORGANIZATIONAL STRUCTURE83

5.2 SALES-RECEIVABLES FLOWCHART85

5.3 CASH RECEIPTS FLOWCHART88

5.4 CONTROLS IN A CASH SALE ENVIRONMENT91

5.5 OTHER SALES-RECEIVABLES RELATED TRANSACTIONS91

5.6 TECHNOLOGY CONSIDERATIONS FOR THE SALES-RECEIVABLES-CASH RECEIPTS CYCLE91

STUDY UNIT SIX94

6.1 RESPONSIBILITIES/ORGANIZATIONAL STRUCTURE94

6.2 PURCHASES-PAYABLES-CASH DISBURSEMENTS MANUAL SYSTEM FLOWCHART95

6.3 TECHNOLOGY CONSIDERATIONS FOR THE PURCHASES-PAYABLES-CASH DISBURSEMENTS CYCLE100

6.4 ELECTRONIC DATA INTERCHANGE(EDI)101

STUDY UNIT SEVEN104

7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE104

7.2 PAYROLL MANUAL SYSTEM FLOWCHART105

7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE107

7.4 OTHER CYCLES109

STUDY UNIT EIGHT113

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 RISK119

8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVIRONMENT121

STUDY UNIT NINE126

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 2002131

9.4 SERVICE ORGANIZATIONS(AU 324)142

STUDY UNIT TEN147

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 TOOL157

STUDY UNIT ELEVEN160

11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES160

11.2 SUBSTANTIVE TESTING OF CASH164

STUDY UNIT TWELVE171

12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES171

12.2　SUBSTANTIVE TESTING OF INVENTORY174

STUDY UNIT THIRTEEN178

13.1 SUBSTANTIVE TESTING OF PROPERTY,PLANT,AND EQUIPMENT178

13.2 SUBSTANTIVE TESTING OF INVESTMENTS(AU 332)181

13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT185

13.4 SUBSTANTIVE TESTING OF EQUITY186

13.5 SUBSTANTIVE TESTING OF PAYROLL188

STUDY UNIT FOURTEEN191

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 FIFTEEN208

15.1　SAMPLING FUNDAMENTALS(AU 350)208

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

15.3　CLASSICAL VARIABLES SAMPLING219

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

STUDY UNIT SIXTEEN231

16.1　GAAS-THE REPORTING STANDARDS231

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 SEVENTEEN247

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 EIGHTEEN264

18.1　COMPILATION264

18.2　REVIEW267

18.3　OTHER CONSIDERATIONS271

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 NINETEEN280

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 TWENTY303

20.1　OVERVIEW303

20.2　AUDITS IN ACCORDANCE WITH AU 801,COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE305

20.3　ADDITIONAL GOVERNMENT AUDITING STANDARDS307

20.4　FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT314

Glossary318