包邮审计

STUDY UNIT ONE 1.1 ATTEST ENGAGEMENTS(AT 101)1.2 AUDlT ENGAGEMENTS 1.3 AUDIT PROGRAMS1.4 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 SERVlCES1.8 QUALITY CONTROLSTUDY UNITS TWO2.1 PRE-ENGAGEMENT ACCEPTANCE ACTlVITIES2.2 STEPS OF AN AUDIT2.3 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 PLAN2.7 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 ENVIRONMENT2.12 ASSESS RlSKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURESSTUDY UNITS THREE3.1 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 UNITS FOUR 4.1 DEFINITION OF lNTERNAL CONTROL(AU 319)4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMSSTUDY UNITS FIVE5.1 RESPONSIBlLITlES／ORGANIZATIONAL STRUCTURE5.2 SALES-RECEIVABLES FLOWCHART5.3 CASH RECEIPTS FLOWCHART5.4 CONTROLS IN A CASH SALE ENVlRONMENT5.5 OTHER SALES-RECElVABLES RELATED TRANSACTIONS5.6 TECHNOLOGY CONSlDERATIONS FOR THE SALES-RECElVABLES-CASH RECElPTS CYCLESTUDY UNITS SIX 6.1 RESPONSIBI LITIES／ORGAN JZATIONAL STRUCTURE6.2 PURCHASES-PAYABLES-CASH DlSBURSEMENTS MANUAL SYSTEM FLOWCHART6.3 TECHNOLOGY CONSIDERATlONS FOR THE PURCHASES-PAYABLES-CASH DlSBURSEMENTS CYCLE6.4 ELECTRONIC DATA JNTERCHANGE(EDl)STUDY UNITS SEVEN 7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE7.2 PAYROLL MANUAL SYSTEM FLOWCHART 7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE7.4 OTHER CYCLES STUDY UNITS 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 ENVlRONMENTSTUDY UNITS NINE9.1 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 20029.4 SERVICE ORGANIZATIONS (AU 324)STUDY UNITS 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 TOOLSTUDY UNITS ELEVEN11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES11.2 SUBSTANTIVE TESTING OF CASHSTUDY UNITS TWELVE12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES12.2 SUBSTANTIVE TESTING OF INVENTORY STUDY UNITS THIRTEEN13.1 SUBSTANTIVE TESTING OF PROPERTY, PLANT, AND EQUIPMENT13.2 SUBSTANTIVE TESTING OF INVESTMENTS (AU 332)13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT13.4 SUBSTANTIVE TESTING OF EQUITY 13.5 SUBSTANTIVE TESTING OF PAYROLL STUDY UNITS 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 UNITS FIFTEEN15.1 SAMPLING FUNDAMENTALS (AU 350)15.2 STATISTICAL SAMPLING IN TESTS OF CONTROLS (ATTRIBUTE SAMPLING)15.3 CLASSICAL VARIABLES SAMPLING15.4 PROBABILITY-PROPORTIONAL-TO-SIZE (PPS) OR DOLLAR-UNIT SAMPLING (DUS)STUDY UNITS SIXTEEN16.1 GAAS-THE REPORTING STANDARDS16.2 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 UNITS SEVENTEEN17.1 PART OF AUDIT PERFORMED BY OTHER INDEPEND