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／审计和其他鉴证业务的概念 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／审计证据 D一1 Financial Statement Assertions／财务报表的认定 D一2 Audit Evidence／审计证据 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／计算机辅助审计技术 D一6 The Work of Others／其他人的工作 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／完成审计和最后的复核 E一5 Audit Report／审计报告
