2014年美國CPA AUD考試內容及所占分值比例（III）

　　Auditing and Attestation（AUD）

　　III. Auditing and Attestation： Performing Audit Procedures and Evaluating Evidence（16% - 20%）

　　A. Develop Overall Responses to Risks

　　1. Develop overall responses to risks identified and use the risks of material misstatement to drive the nature,timing,and extent of further audit procedures

　　2. Document significant risks identified,related controls evaluated,and overall responses to address assessed risks

　　3. Determine and document performance materiality/level（s）of tolerable misstatement

　　B. Perform Audit Procedures Responsive to Risks of Material Misstatement;Obtain and Document Evidence to Form a Basis for Conclusions

　　1. Design and perform audit procedures whose nature,timing,and extent are responsive to the assessed risk of material misstatement

　　2. Integrating audits:in an integrated audit of internal control over financial reporting and the financial statements,design and perform testing of controls to accomplish the objectives of both audits simultaneously

　　3. Design,perform,and document tests of controls to evaluate design effectiveness

　　4. Design,perform,and document tests of controls to evaluate operating effectiveness

　　5. Perform substantive procedures

　　6. Perform audit sampling

　　7. Perform analytical procedures

　　8. Confirm balances and/or transactions with third parties

　　9. Examine inventories and other assets

　　10. Perform other tests of details,balances,and journal entries

　　11. Perform computer-assisted audit techniques （CAATs）,including data query,extraction,and analysis

　　12. Perform audit procedures on significant accounting estimates

　　13. Auditing fair value measurements and disclosures,including the use of specialists in evaluating estimates

　　14. Perform tests on unusual year-end transactions

　　15. Audits performed in accordance with International Standards on Auditing（ISAs）or auditing standards of another country:determine if differences exist and whether additional audit procedures are required

　　16. Evaluate contingencies

　　17. Obtain and evaluate lawyers' letters

　　18. Review subsequent events

　　19. Obtaining and placing reliance on representations from management

　　20. Identify material weaknesses,significant deficiencies,and other control deficiencies