Foreword/前言 Part A Audit Framework and Regulation/审计框架和规范 A一1 Ihe Concepts of Audit and Other Assurance Engagements/审计和鉴业务的概念 A一2 External Audit/外部审计 A一3 Corporate Governance/公司治理 A一4 Professional Ethics/职业道德 A一5 Internal Audit/内部审计 Part B Planning and Risk Assessment/审计计划和风险评估 B一1 Assessing Audit Risk/评估审计风险 B一2 Audit Planning and Documentation/审计计划和审计工作底稿 Part C Internal Control/内部控制 C一1 Internal Control Systems/内部控制系统 C―2 The Use and Evaluation of Internal Control Systems by Auditors/审计人员对内部控制系统的使用和评价 Part D Audit Evidence/审计据 D一1 Finan Statement Assertions/财务报表的认定 D一2 Audit Evidence/审计据 D一3 Audit Procedures/审计程序 D一4 Audit Sampling/审计抽样 D一5 Computer-assisted Audit Techniques/计算机辅审计技术 D一6 The Work of Others/人的工作 Part E Review and Reporting/复核和报告 E一1 Subsequent Events/期后事项 E一2 Going Concern/持续经营 E一3 Written Representations/书面声明 E一4 Audit Finalisation and the Final Review/完成审计和的复核 E一5 Audit Report/审计报告