了得網經濟_美國注冊會計師（CPA）認證考試教材—

內容簡介

美國注冊會計師考試（CPA）是全球*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。高纔（中國）培訓致力研發國內首套美國CPA考試的雙語教材，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範圍，更添加了許多中文背景注釋、高纔培訓的提示和專業詞彙表，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，並結合國內CPA考試審計法和美國審計法GAAS的差異做了繫統的分析和比較以加深記憶和理解。
本書內容翔實，理論聯繫實際，突出案例教學，深入淺出，易懂易學，並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。

作者簡介

陳越，Johnny Y．Chen，高纔（中國）培洲總裁兼首席培訓師。
陳越先生目前是IMA協會亞裔董事，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（Institut

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)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

媒體評論

我來自宅島臺灣，之前花費了不菲的價格購買原版的教材進行自學。但效果很不理想，沒有好的老師帶我進入美國CPA的大門，自己的學習再努力，很可能還是會走很多的彎路。高纔（中國）培訓，是一位有實力、有經驗的好老師。現在我通過了全科的考試，非常感謝高纔。

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