審計（簡體書）

美國注冊會計師考試（CPA）是全球頂級的注冊會計師資格考試之一。每年全球有幾十萬人報考。美國注冊會計師考試由美國注冊會計師協會（AICPA）主辦，每年由NASBA（美國注冊會計師國家考試中心）安排舉辦。近年來，越來越多的中國財經專業人士開始關注和參加美國注冊會計師考試。高才（中國）培訓致力研發國內首套美國CPA考試的必讀雙語教材，本書在內容上除了包括所有美國CPA考試大綱規定的審計學科的考試范圍，更添加了許多中文背景注釋、高才培訓的提示和專業詞匯表，彌補了中國學員閱讀純英文CPA培訓教材所遇到的語言和文化差異障礙，并結合國內CPA考試審計法和美國審計法GAAS的差異做了系統的分析和比較以加深記憶和理解。
本書內容翔實，理論聯系實際，突出案例教學，深入淺出，易懂易學，并對所有概念的相關考試要求逐一做了圖案標識，提示了記憶技巧。適合所有美國CPA考生閱讀。

陳越，Johnny Y．Chen，高才（中國）培洲總裁兼首席培訓師。 陳越先生目前是IMA協會唯一亞裔董事，曾擔任美國多家公司高級財務分析師，取得多項財會類CPA、CMA，CFM，CIA，AIA，LIFA權威證書，同時有著豐富的授課經驗。 ◆美國管理會計師協會董事會董事 （Institute of Management Accountants） ◆國際金融協會董事 （Institute of Research Association） ◆美國注冊會計師協會會員 （American Institute of Certified Accountants） ◆美國內部審計師協會會員 （Institute of Internal Auditors） ◆英國國際會計師協會會員 （Association of International Accountants） ◆2006年1月擔任“哈佛上海論壇”財務部分主講 ◆登入2003年世界名人錄-“Who’S Who”（財經類）并取得證書 ◆登入2002年斯特莫北美名人錄-“Who’S Who”（財經類）并取得證書。

STUDY UNIT ONE
　1.1 ATTEST ENGAGEMENTS(AT 101)
　1.2 AUDlT ENGAGEMENTS
　1.3 AUDIT PROGRAMS
　1.4 COMPILATIONS AND REVIEWS(AR l00)
　1.5 FINANCIAL FORECASTS AND PROJECTlONS(AT 301)
　1.6 REPORTING ON PRO FORMA FINANCIAL lNFORMATION(AT 401)
　1.7 ASSURANCE SERVlCES
　1.8 QUALITY CONTROL
STUDY UNIT TWO
　2.1 PRE—ENGAGEMENT ACCEPTANCE ACTlVITIES
　2.2 STEPS OF AN AUDIT
　2.3 PLANNlNG AND SUPERVISION(AU 311)
　2.4 UNDERSTANDING THE ENTITY’S BUSINESS(AU 311)
　2.5 ANALYTlCAL PROCEDURES(AU 329)
　2.6 OVERALL AUDIT STRATEGY AND AUDIT PLAN
　2.7 FINANCIAL STATEMENT ASSERTIONS
　2.8 AUDIT RISK AND MATERIALITY(AU 312)
　2.9 CONSIDERATtON OF FRAUD IN A FINANCIAL STATEMENT AUDfT
　2.10 ILLEGAL ACTS BY CLIENTS(AU 317)
　2.11 OBTAINfNG UNDERSTANDfNG OF THE ENTITY AND ITS ENVIRONMENT
　2.12 ASSESS RlSKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES
STUDY UNIT THREE
　3.1 THE AUDITOR，S CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322)
　3.2 USING THE WORK OF A SPECIALIST(AU 336)
　3.3 RELATED PARTIES(AU 334)
　3.4 ACCOUNTING ESTlMATES AND FAIR VALUES(AU 342 AND AU 328)
STUDY UNIT FOUR
　4.1 DEFINITION OF lNTERNAL CONTROL(AU 319)
　4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS
　4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS
STUDY UNIT FIVE
　5.1 RESPONSIBlLITlES／ORGANIZATIONAL STRUCTURE
　5.2 SALES-RECEIVABLES FLOWCHART
　5.3 CASH RECEIPTS FLOWCHART
　5.4 CONTROLS IN A CASH SALE ENVlRONMENT
　5.5 OTHER SALES-RECElVABLES RELATED TRANSACTIONS
　5.6 TECHNOLOGY CONSlDERATIONS FOR THE SALES—RECElVABLES-CASH RECElPTS CYCLE
STUDY UNIT SIX
　6.1 RESPONSIBI LITIES／ORGAN JZATIONAL STRUCTURE
　6.2 PURCHASES-PAYABLES-CASH DlSBURSEMENTS MANUAL SYSTEM FLOWCHART
　6.3 TECHNOLOGY CONSIDERATlONS FOR THE PURCHASES-PAYABLES—CASH DlSBURSEMENTS CYCLE
　6.4 ELECTRONIC DATA JNTERCHANGE(EDl)
STUDY UNIT SEVEN
　7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE
　7.2 PAYROLL MANUAL SYSTEM FLOWCHART
　7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE
　7.4 OTHER CYCLES
STUDY UNIT EIGHT
　8.1 ASSESSING CONTROL RlSK(AU 319)
　8.2 EVlDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319)
　8.3 CORRELATION OF CONTROL RlSK AND DETECTION RlSK
　8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVlRONMENT
STUDY UNIT NINE
　9.1 COMMUNlCATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDlT(AU 325)
　9.2 COMMUNICATION WITH AUDIT COMMITTEES (AU 380)
　9.3 REPORTING ON AN ENTITY'S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002
　9.4 SERVICE ORGANIZATIONS (AU 324)
STUDY UNIT TEN
　10.1 NATURE, COMPETENCE, AND SUFFICIENCY (AU326)
　10.2 THE CONFIRMATION PROCESS (AU 330)
　10.3 AUDIT DOCUMENTATION (AU 339)
　10.4 THE COMPUTER AS AN AUDIT TOOL
STUDY UNIT ELEVEN
　11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES
　11.2 SUBSTANTIVE TESTING OF CASH
STUDY UNIT TWELVE
　12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES
　12.2 SUBSTANTIVE TESTING OF INVENTORY
STUDY UNIT THIRTEEN
　13.1 SUBSTANTIVE TESTING OF PROPERTY, PLANT, AND EQUIPMENT
　13.2 SUBSTANTIVE TESTING OF INVESTMENTS (AU 332)
　13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT　
　13.4 SUBSTANTIVE TESTING OF EQUITY
　13.5 SUBSTANTIVE TESTING OF PAYROLL
STUDY UNIT FOURTEEN
　14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE (AU 313)
　14.2 INQUIRY OF A CLIENT'S LAWYER CONCERNING LITIGATION, CLAIMS,
AND ASSESSMENTS (AU 337)
　14.3 SUBSEQUENT EVENTS (AU 560)
　14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR'S REPORT (AU 561)
　14.5 MANAGEMENT REPRESENTATIONS (AU 333)
　14.6 AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN (AU 341)
　14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE (AU 390)
STUDY UNIT FIFTEEN
　15.1 SAMPLING FUNDAMENTALS (AU 350)
　15.2 STATISTICAL SAMPLING IN TESTS OF CONTROLS (ATTRIBUTE SAMPLING)
　15.3 CLASSICAL VARIABLES SAMPLING
　15.4 PROBABILITY-PROPORTIONAL-TO-SIZE (PPS) OR DOLLAR-UNIT SAMPLING (DUS)
STUDY UNIT SIXTEEN
　16.1 GAAS-THE REPORTING STANDARDS
　16.2 THE AUDITOR'S STANDARD REPORT (AU 508)
　16.3 ADDRESSING AND DATING THE REPORT (AU 508 AND AU 530)
　16.4 QUALIFIED OPINIONS (AU 508)
　16.5 ADVERSE OPINIONS (AU 508)
　16.6 DISCLAIMERS OF OPINION (AU 508)
STUDY UNIT SEVENTEEN
　17.1 PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508)
　17.2 CONSISTENCY OF APPLICATION OF GAAP (AU 420)
　17.3 UNCERTAINTIES AND GOING CONCERN (AU 508 AND AU 314)
　17.4 COMPARATIVE FINANCIAL STATEMENTS (AU 508)
　17.5 EMPHASIS OF A MATTER (AU 508)
STUDY UNIT EIGHTEEN
　18.1 COMPILATION
　18.2 REVIEW
　18.3 OTHER CONSIDERATIONS
　18.4 USES OF SPECIAL REPORTS (AU 623.01-.04)
　18.5 FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASIS OF ACCOUNTING (OCBOA) (AU 623.05-.10)
　18.6 SPECIFIED ELEMENTS, ACCOUNTS, OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11 -.1 S)
　18.7 OTHER PRESENTATIONS (AU 623.19-.30)
STUDY UNIT NINETEEN
　19.1 INTERIM FINANCIAL INFORMATION (AN 722)
　19.2 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES (AU 634)
　19.3 FILINGS UNDER FEDERAL SECURITIES STATUTES (AU 711)
　19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (AU 550)
　19.5 REQUIRED SUPPLEMENTARY INFORMATION (RSI) (AU 558)
　19.6 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS (AU 551)
　19.7 REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA (AU 552)
　19.8 REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES (AU 534)
　19.9 REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES (AU 625)
　19.10 COMPLIANCE ATTESTATION (AT 601)
　19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201)
STUDY UNIT TWENTY
　20.1 OVERVIEW
　20.2 AUDITS IN ACCORDANCE WITH AU 801, COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE
　20.3 ADDITIONAL GOVERNMENT AUDITING STANDARDS
　20.4 FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT
Glossary