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| | 实用审计英语
Chapter1 Introduction to auditing
1.1 The role of the auditing in the economy
1.2 Auditing,attestation and assurance
Key words and phrases
Review questions
参看译文1：审计概述
Chapter2 Introduction
to CPAs
1.1 An overview of CPAs
1.2 How to become a CPA
1.3 CPA's
responsibility
Key words and phrases
Review questions
参考译文2：注册会计师
Chapter3 Audit engagement letters
3.1Accepting the engagement letter
3.2The
contents of an audit engagement letter
3.3Recurring audits and audits of components
3.4Acceptance of a change in engagement
Key words and phrases
Review questions
参考译文3：审计业务约定书
Chapter4 Knowledge of the entity's business
4.1Obtaining
the knowledge of the entity's business
4.2Using the knowledge of the entity's
business
Key words and phrases
Review questions
参考译文4：了解被审计单位情况
Chapter5 Audit planning
5.1An overview of audit planning
5.2The overall
audit plan
5.3The detailed audit plan
Key words and phrases
Review
words and phrases
参考译文5：审计计划
Chapter6 Error and fraud
6.1Overview
of error and fraud
6.2Events which increase the risk of fraud or error
6.3The application of error and fraud
Key words and phrases
Review questions
参考译文6：错误与舞弊
Chapter7 Noncompliance with laws and regulations
7.1Overview
of noncompliance laws and regulations
7.2Procedures when noncompliance is
discovered
7.3Reporting of the noncompliance
Key words and phrases
Review questions
参考译文7:违反法规行为
Chapter8Audit materiality
8.1Overview
of materiality
8.2The relationship between materiality and audit risk
8.3The application of materiality
Key words and phrases
Review questions
参考译文8:审计重要性
Chapter9Audit risk
9.1The audit risk model
9.2Use of the
audit risk model
9.3Application of the audit risk
Key words and phrases
Review questions
参考译文9:审计风险
Chapter10Internal control
10.1The importance
of internal control
10.2The components of internal control and its inherent
limitations
10.3Understanding the accounting and internal control systems
10.4Tests of control
Key words and phrases
Review questions
参考译文10:内部控制
Chapter11 Audit evidence
11.1The nature of audit evidence
11.2The relationship
of audit evidence and the audit report
11.3The reliability of audit evidence
11.4Procedures for obtaining audit evidence
Key words and phrases
Review
question
参考译文11:审计证据
Chapter12 Audit sampling
12.1Overview of audit
sampling
12.2Factors influencing sample size
12.3Methods to select the
sample
12.4Sampling risk and non-sampling risk
Key words and phrases
Review questions
参考译文12:审计抽样
Chapter13Audit working papers
13.1contents
of the working paper
13.2Types of working papers
13.3Custody and confidentiality
of audit working papei
Key words and phrases
Review questions
参考译文13:审计工作底稿
Chapter14Auditing cash and cash equivalents
14.1Audit objectives
14.2Typical
cash transactions and internal controls over cash
14.3Substantive tests for
cash
Key words and phrases
Review questions
参考译文14:现金与现金等价物审计
Chapter15Auditing revenue cycle and related accounts
15.1Audit objectives
15.2Internal control over sales
15.3Substantive tests for sales
15.4Substantive
tests for accounts receivable
15.5Special auditing considerations for notes
and other receivables
Key words and phrases
Review questions
参考译文15:收入循环及其相关帐户审计
Chapter16Auditing expenditure cycle and related accounts
16.1Audit objectives
16.2Internal control for the expenditure cycle
16.3Substantive tests for the
expenditure cycle
16.4Substantive tests for purchases
Key words and phrases
Review questions
参考译文16:支出循环及其相关帐户审计
Chapter17Auditing conversion cycle
17.1Understanding the internal control for the conversion cycle
17.2Substantive
tests of the conversion cycle:incentory
17.3Substantive tests of the conversion
cycle: payroll
Key words and phrases
Review questions
参考译文17:生产循环审计
Chapter18Auditing financing and investing cycle
18.1Understanding the internal
control for the financing and investing cycle
18.2Substantive tests of the
finacing and investing cycle
Key words and phrases
Review questions
参考译文18:筹资与投资循环审计
Chapter19Audit reporting
19.1An overview of audit report
19.2Contents and formats of audit report
19.3Preparation of audit report
19.4Examples of audit report
Key words and phrases
Review questions
参考译文19:审计报告
参考文献
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