Chaper 1
章节 1
1) Two types of attestation services provided by CPA firms are audits and reviews. Discuss the similarities and differences between these two types of attestation services. Which type provides the least assurance?
1） 会计师事务所提供的鉴证服务分为审计和复核。讨论这两种类型的鉴证服务之间的异同。哪种类型的保证最少？
Answer: In both the review and audit of the historical financial statements, management asserts that the statements are fairly stated in accordance with accounting standards. The CPA provides a lower level of assurance for reviews of financial statements compared to the high level for audits, therefore less evidence is needed. A review is often adequate to meet financial statement users' needs. It can be provided by a CPA firm at a much lower fee than an audit because less evidence is needed.
回答： 在对历史财务报表的审查和审计中，管理层都声称这些报表是根据会计准则公平陈述的。与审计的高级别相比，CPA 为财务报表审查提供的保证级别较低，因此需要的证据较少。审查通常足以满足财务报表用户的需求。它可以由注册会计师事务所以比审计低得多的费用提供，因为需要的证据更少。
An audit is the most common assurance service provided by CPA firms. Publicly traded companies in the U.S. are required to have audits under the federal securities acts. Many nonpublic companies have a review to limit auditor fees.
审计是会计师事务所提供的最常见的鉴证服务。根据联邦证券法，美国的上市公司必须接受审计。许多非上市公司都有限制审计师费用的审查。
Terms: Attestation services; Audits and reviews of historical financial statements
条款：鉴证服务;历史财务报表的审计和审查
Diff: Moderate
差异：中等
Objective: LO 1-5
目标：LO 1-5
AACSB: Reflective thinking skills
AACSB：反思性思维技能
2) Discuss the similarities and differences between financial statement audits, operational audits, and compliance audits. Give an example of each type.
2） 讨论财务报表审计、运营审计和合规审计之间的异同。请给出每种类型的示例。
Answer: Financial statement audits, operational audits, and compliance audits are similar in that each type of audit involves accumulating and evaluating evidence about information to ascertain and report on the degree of correspondence between the information and established criteria and/or procedures, rules, or regulations. The differences between each type of audit are the information being examined and the criteria used to evaluate the information.
回答： 财务报表审计、运营审计和合规审计的相似之处在于，每种类型的审计都涉及积累和评估有关信息的证据，以确定和报告信息与既定标准和/或程序、规则或法规之间的对应程度。每种类型的审计之间的区别在于被检查的信息和用于评估信息的标准。
An operational audit evaluates the efficiency and effectiveness of any part of an organization's operating procedures and methods. At completion of an operational audit, management normally expects recommendations for improving operations. In operational auditing, the reviews are not limited to accounting. It is more difficult to objectively evaluate whether the efficiency and effectiveness of operations meets established criteria than it is for compliance and financial statement audits. Also, establishing criteria for evaluating the information in an operational audit is extremely subjective. Thus, operational auditing is more like management consulting than what is usually considered auditing.
运营审计评估组织运营程序和方法任何部分的效率和有效性。在完成运营审计后，管理层通常希望获得改进运营的建议。在运营审计中，审查不仅限于会计。客观评估运营的效率和有效性是否符合既定标准比合规和财务报表审计更难。此外，建立评估运营审计中信息的标准是非常主观的。因此，运营审计更像是管理咨询，而不是通常被认为是审计。
A compliance audit is conducted to determine whether the auditee is following specific procedures, rules, or regulations set by some higher authority. Results of compliance audits are typically reported to management, like in the operational audits, rather than to outside users as is done with financial statement audits.
进行合规性审计以确定受审计方是否遵循某些上级机构制定的特定程序、规则或法规。合规性审计的结果通常会报告给管理层，就像在运营审计中一样，而不是像财务报表审计那样报告给外部用户。
A financial statement audit is conducted to determine whether financial statements are stated in accordance with specified criteria, normally the U.S. or international standards. Auditors not only focus on accounting transactions, but also focus on an integrated approach in which both the risk of misstatements and the operating controls are considered. The auditor must have a thorough understanding of the entity and its environment.
进行财务报表审计以确定财务报表是否按照特定标准（通常是美国或国际标准）列报。审计师不仅关注会计交易，还关注一种综合方法，其中同时考虑了错报风险和运营控制。审计师必须对实体及其环境有透彻的了解。
An example of a financial statement audit would be the annual audit of IBM Corporation, in which the external auditors examine IBM's financial statements to determine the degree of correspondence between those financial statements and generally accepted accounting principles. An example of an operational audit would be an internal auditor's evaluation of whether the company's computerized payroll-processing system is operating efficiently and effectively. An example of a compliance audit would be an IRS auditor's examination of an entity's federal tax return to determine the degree of compliance with the Internal Revenue Code.
财务报表审计的一个例子是 IBM Corporation 的年度审计，其中外部审计师检查 IBM 的财务报表，以确定这些财务报表与公认会计原则之间的对应程度。运营审计的一个例子是内部审计师评估公司的计算机化工资单处理系统是否高效运行。合规审计的一个例子是 IRS 审计员对实体的联邦纳税申报表进行检查，以确定对《国内税收法》的遵守程度。
Terms: Financial statement audits, operational audits and compliance audits
术语：财务报表审计、运营审计和合规审计
Diff: Challenging
差异：具有挑战性
Objective: LO 1-6
目标：LO 1-6
AACSB: Analytic skills
AACSB：分析技能
Chapter 2
第 2 章
3) What are the major functions of the AICPA?
3） AICPA 的主要职能是什么？
Answer: Major functions of the AICPA include:
回答： AICPA 的主要职能包括：
• Establishing standards and rules that practicing CPAs must follow. These standards consist of auditing standards for auditors of private companies, compilation and review standards, other attestation standards, and the Code of Professional Conduct
• 建立执业注册会计师必须遵守的标准和规则。这些标准包括私营公司审计师的审计标准、编译和审查标准、其他认证标准以及职业行为准则.
• Research and publication on many different subjects related to accounting, auditing, attestation and assurance services, management consulting services, and taxes. AICPA publications include the Journal of Accountancy, industry audit guides, periodic updates of the Codification of Statements on Auditing Standards, and the Code of Professional Conduct
• 与会计、审计、鉴证和鉴证服务、管理咨询服务和税务相关的许多不同主题的研究和出版物。AICPA 出版物包括《会计杂志》、《行业审计指南》、《审计准则声明编纂》的定期更新以及《职业行为准则》.
• Promoting the accounting profession through organizing national advertising campaigns.
• 通过组织全国性广告活动来推广会计专业。
• Developing specialist certifications to help market and ensure the quality of services in specialized practice areas.
• 开发专家认证，以帮助营销和确保专业实践领域的服务质量。
• Writing and grading the uniform CPA examination.
• 撰写统一 CPA 考试并进行评分。
• Providing continuing education seminars for its members.
• 为其成员提供继续教育研讨会。
Terms: Major functions of AICPA
术语： AICPA 的主要职能
Diff: Moderate
差异：中等
Objective: LO 2-4
目标：LO 2-4
AACSB: Reflective thinking skills
AACSB：反思性思维技能
4) List and describe the six elements of quality control. Who establishes the standards for quality control?
4） 列出并描述质量控制的六要素。谁制定质量控制标准？
Answer:
答：
• Leadership responsibilities for quality within the firm - Firm should promote a culture that quality is essential in performing engagements and should establish policies and procedures that support that culture.
•公司内部的质量领导责任 - 公司应该促进一种文化，即质量在执行项目时至关重要，并应制定支持这种文化的政策和程序。
• Relevant ethical requirements - Personnel on engagements should maintain independence in fact and in appearance, perform all professional responsibilities with integrity and maintain objectivity in performing their professional responsibilities.
•相关道德要求 - 参与工作的人员应在事实和外表上保持独立性，诚信地履行所有专业责任，并在履行其专业责任时保持客观。
• Human Resources - Policies and procedures should be established to provide the firm with reasonable assurance that all new personnel are qualified to perform their work, work is assigned to personnel who have adequate training, and personnel should participate in continuing professional education.
•人力资源 - 应制定政策和程序，为公司提供合理的保证，即所有新员工都有资格执行其工作，将工作分配给接受过充分培训的人员，并且员工应参加继续专业教育。
• Acceptance and continuation of clients and engagements - Policies and procedures should be established for deciding whether to accept or continue a client relationship. These policies should minimize the risk of associating with a client whose management lacks integrity.
•接受和继续客户和项目 - 应制定政策和程序来决定是否接受或继续客户关系。这些策略应将与管理缺乏完整性的客户相关联的风险降至最低。
• Engagement performance - Policies and procedures should exist to ensure that engagement personnel perform work that meets applicable professional standards and the firm's standards of quality.
•项目绩效 - 应制定政策和程序，以确保项目参与人员执行的工作符合适用的专业标准和公司的质量标准。
• Monitoring - Policies and procedures should exist to ensure that the other quality control elements are being effectively applied.
•监控 - 应存在政策和程序，以确保其他质量控制要素得到有效应用。
Quality control standards are established by the Auditing Standards Board for auditors of private companies and by the Public Company Accounting Oversight Board for auditors of public companies.
质量控制标准由审计准则委员会为私营公司的审计师制定，由公众公司会计监督委员会为上市公司的审计师制定。
Terms: Elements of quality controls
术语：质量控制的要素
Diff: Moderate
差异：中等
Objective: LO 2-7
目标：LO 2-7
AACSB: Reflective thinking skills
AACSB：反思性思维技能
Chapter 3
第 3 章
5) There are four conditions that must be met before an auditor can issue a standard unqualified report for the audit of a private company. Please discuss each of these five conditions.
5） 在审计师出具标准无保留意见报告对私营公司的审计之前，必须满足四个条件。请逐一讨论这五个条件。
Answer: The four conditions that justify issuing a standard unqualified report are:
回答： 出具标准无保留意见报告的四个条件是：
• All statements–balance sheet, income statement, statement of changes in stockholder's equity, and statement of cash flows–are included in the financial statements.
• 所有报表（资产负债表、损益表、股东权益变动表和现金流量表）都包含在财务报表中。
• Sufficient appropriate evidence has been accumulated, and the auditor has conducted the engagement in a manner that enables him or her to conclude that the audit was performed in accordance with auditing standards.
• 已积累足够的适当证据，并且审计师以使其能够得出结论认为审计是按照审计标准进行的方式进行的。
• The financial statements are presented in accordance with U.S. generally accepted accounting principles or other appropriate accounting framework. This also means that adequate disclosures have been included in the footnotes and other parts of the financial statements.
• 财务报表是根据美国公认会计原则或其他适当的会计框架列报的。这也意味着财务报表的脚注和其他部分已包含足够的披露。
• There are no circumstances requiring the addition of an explanatory paragraph or modification of the wording of the report.
• 不存在需要添加解释性段落或修改报告措辞的情况。
Terms: Conditions for standard unqualified report for audit of private company
条款：私人公司审计标准无保留意见报告的条件
Diff: Moderate
差异：中等
Objective: LO 3-2
目标：LO 3-2
AACSB: Reflective thinking skills
AACSB：反思性思维技能
6) Discuss each of the five circumstances when an auditor would issue an unqualified audit report with an explanatory paragraph or modified wording.
6） 讨论审计师出具无保留意见审计报告并附有解释性段落或修改措辞的五种情况中的每一种。
Answer: An unqualified report with an explanatory paragraph or modified wording is appropriate in the following circumstances:
回答： 在以下情况下，带有解释性段落或修改措辞的无保留意见报告是合适的：
• Lack of consistent application of GAAP. When the client has not followed generally accepted accounting principles consistently in the current period in relation to the preceding period, an unqualified opinion with an explanatory paragraph following the opinion paragraph is appropriate.
•缺乏一致的 GAAP 应用。当客户在当前期间与上一期间相比没有始终如一地遵循公认的会计原则时，在意见段落后加上解释性段落的无保留意见是合适的。
• Substantial doubt about continuing as a going concern. When an auditor concludes there is substantial doubt about the client's ability to continue as a going concern, an unqualified opinion with an explanatory paragraph following the opinion paragraph is appropriate. The auditor also has the option of issuing a disclaimer of opinion.
•对持续经营存在重大怀疑。当审计师得出结论对客户继续经营的能力存在重大怀疑时，在意见段落之后加上解释性段落的无保留意见是合适的。审计师还可以选择发布免责声明。
• A departure from GAAP with which the auditor concurs. If adherence to GAAP would result in misleading financial statements, an unqualified opinion with an explanatory paragraph is appropriate.
•审计师同意的 GAAP 背离。如果遵守 GAAP 会导致财务报表产生误导性，则带有解释性段落的无保留意见是合适的。
• Emphasis of a matter. If the auditor wants to emphasize specific matters in the audit report, an explanatory paragraph discussing those matters may be added to an unqualified report.
•事项的重点。如果审计师想在审计报告中强调特定事项，则可以在无保留意见报告中增加讨论这些事项的解释性段落。
• Reports involving other auditors. When an auditor relies upon a different CPA firm to perform part of the audit, the auditor can indicate that responsibility for the audit is shared with another CPA firm by modifying the wording of an unqualified report.
•涉及其他审计师的报告。当审计师依赖不同的会计师事务所进行部分审计时，审计师可以通过修改无保留意见报告的措辞来表明审计责任与另一家会计师事务所分担。
Terms: Circumstances where an auditor will issue modified unqualified report with explanatory paragraph or modified wording
条款：审计师将出具带有解释性段落或修改措辞的修改后的无保留意见报告的情况
Diff: Moderate
差异：中等
Objective: LO 3-4
目标：LO 3-4
AACSB: Reflective thinking skills
AACSB：反思性思维技能
7) There are three conditions necessitating a departure from an unqualified audit report. Name, discuss and state the appropriate audit report for each of these three conditions.
7） 有三个条件需要偏离无保留审计报告。为这三个条件中的每一个命名、讨论并说明适当的审计报告。
Answer:
答：
The three conditions requiring a departure from an unqualified report are:
要求偏离无保留意见报告的三个条件是：
• Scope Restrictions. A scope restriction can be imposed by the client or due to circumstances beyond the auditor's or client's control. In either case the scope restriction prevents the auditor from accumulating sufficient evidence to reach a conclusion regarding whether financial statements are stated in accordance with GAAP. The type of opinion, depending upon materiality, would be either a qualified or a disclaimer of opinion report.
• 范围限制。范围限制可以由客户施加，也可以由于审计师或客户无法控制的情况而施加。在任何一种情况下，范围限制都会阻止审计师积累足够的证据来得出关于财务报表是否按照 GAAP 列报的结论。根据重要性，意见的类型可以是有保留意见报告或免责声明报告。
• GAAP Departures. In this situation the financial statements are not prepared in accordance with GAAP. Accordingly, the auditor would issue a qualified opinion if the GAAP violation were moderately material, or an adverse opinion if the GAAP violation were highly material.
• GAAP 偏离。在这种情况下，财务报表不是按照 GAAP 编制的。因此，如果违反 GAAP 的行为具有中等重大性，审计师将出具保留意见，如果违反 GAAP 的行为具有高度重大性，则审计师将出具反对意见。
• Auditor lacks independence. Independence is ordinarily determined by Rule 101 of the rules of the Code of Professional Conduct. When the auditor is not independent, the only report the auditor can issue is a disclaimer of opinion.
• 审计师缺乏独立性。独立性通常由《职业行为准则》规则的第 101 条确定。当审计师不是独立审计师时，审计师唯一可以出具的报告是意见免责声明。
Terms: Conditions necessitating a departure from an unqualified audit report
条款：必须偏离无保留意见审计报告的条件
Diff: Moderate
差异：中等
Objective: LO 3-5
目标：LO 3-5
AACSB: Reflective thinking skills
AACSB：反思性思维技能
Chapter 4
第 4 章
Chapter 5
第 5 章
8) Discuss each of the four defenses a CPA firm can normally use when facing legal claims by clients. Which of these defenses is ordinarily not available against third-party suits?
8） 讨论会计师事务所在面对客户的法律索赔时通常可以使用的四种辩护中的每一种。这些辩护中哪一项通常不适用于第三方诉讼？
Answer: Lack of duty. The CPA firm claims that there was no implied or expressed contract.
答案：缺乏责任。 会计师事务所声称没有暗示或明示的合同。
Non-negligent performance. The CPA firm claims that the audit was performed in accordance with auditing standards.
非疏忽性能。 这家会计师事务所声称审计是按照审计标准进行的。
Contributory negligence. The CPA firm claims that the client's own actions resulted in the loss that is the basis for the damages, or interfered with the conduct of the audit in such a way that prevented that auditor from discovering the cause of the loss. This defense is not available in third-party suits.
共分过失。 会计师事务所声称，客户自己的行为导致了作为损害赔偿基础的损失，或者以阻止该审计师发现损失原因的方式干扰了审计的进行。这种辩护在第三方诉讼中不可用。
Absence of causal connection. The CPA firm claims that the auditor's failure to follow auditing standards did not cause the damages suffered by the client.
缺乏因果关系。 会计师事务所声称，审计师未能遵守审计标准并未导致客户遭受损失。
Terms: Four defenses a CPA firm can normally use when facing legal claims by clients
术语：会计师事务所在面对客户的法律索赔时通常可以使用的四种辩护
Diff: Moderate
差异：中等
Objective: LO 5-4
物镜：LO 5-4
AACSB: Reflective thinking skills
AACSB：反思性思维技能
Chapter 6
第 6 章
Chapter 7
第 7 章
9) The reliability of evidence refers to the degree to which evidence is considered believable or trustworthy. There are six factors that affect the reliability of audit evidence. One factor is the independence of the provider; i.e., evidence obtained from a source outside the client company is more reliable than that obtained within. Identify and discuss any two of the remaining five factors:
9） 证据的可靠性是指证据被认为可信或可信的程度。有六个因素会影响审计证据的可靠性。一个因素是提供商的独立性;即，从客户公司外部获得的证据比从客户公司内部获得的证据更可靠。确定并讨论其余 5 个因素中的任何 2 个：
Answer: The remaining four factors that affect the reliability of evidence are:
答：影响证据可靠性的其余四个因素是：
• Effectiveness of client's internal control. When a client's internal controls are effective, evidence obtained from the client is more reliable than when controls are weak.
•客户内部控制的有效性。当客户的内部控制有效时，从客户那里获得的证据比控制薄弱时更可靠。
• Auditor's direct knowledge. Evidence obtained directly by the auditor is more reliable than information obtained indirectly.
•审计师的直接知识。审计师直接获得的证据比间接获得的信息更可靠。
• Qualifications of individuals providing the information. Although the source of the information may be independent, the evidence will not be reliable unless the individual providing it is qualified to do so. Also, evidence obtained directly by the auditor many not be reliable if the auditor lacks the qualifications to evaluate the evidence.
•提供信息的个人的资格。尽管信息的来源可能是独立的，但除非提供信息的个人有资格这样做，否则证据将不可靠。此外，如果审计师缺乏评估证据的资格，审计师直接获得的证据很多时候就不可靠。
• Degree of objectivity. Objective evidence is more reliable than evidence that requires considerable judgment to determine whether it is correct.
•客观程度。客观证据比需要大量判断才能确定其是否正确的证据更可靠。
• Timeliness — The timeliness of audit evidence can refer either to when it is accumulated or to the period covered by the audit. Evidence is usually more reliable for balance sheet accounts when it is obtained as close to the balance sheet date as possible.
•及时性 - 审计证据的及时性可以指其积累的时间或审计所涵盖的时期。当证据在尽可能接近资产负债表日期时获得，资产负债表账户通常更可靠。
Terms: Reliability of evidence
术语：证据的可靠性
Diff: Challenging
差异：具有挑战性
Objective: LO 7-3
物镜：LO 7-3
AACSB: Reflective thinking skills
AACSB：反思性思维技能
Chapter 8
第八章
Chapter 9
第 9 章
10) Due to qualitative factors, certain types of misstatements are likely to be more important to users than others, even if the dollar amounts are the same. Identify qualitative factors that might significantly affect an auditor's materiality judgment, and give an example of each.
10） 由于定性因素，某些类型的错报对用户来说可能比其他类型更重要，即使美元金额相同。确定可能对审计师的重要性判断产生重大影响的定性因素，并给出每个因素的示例。
Answer: Qualitative factors that affect an auditor's materiality judgment include:
答案：影响核数师重要性判断的定性因素包括：
• Amounts involving fraud. Amounts involving fraud are usually considered more important than unintentional errors of equal dollar amounts because fraud reflects on the honesty and reliability of the management or other personnel involved. For example, an intentional misstatement of inventory would be more important to users than a clerical error in inventory of the same amount.
•涉及欺诈的金额。 涉及欺诈的金额通常被认为比等额金额的无意错误更重要，因为欺诈反映了管理层或其他相关人员的诚实和可靠性。例如，对用户来说，故意错报库存比相同数量库存的笔误更重要。
• Misstatements affecting contractual obligations. Misstatements that are otherwise minor may be material if there are possible consequences arising from contractual obligations. For example, if a misstatement causes a required minimum account balance to exceed the minimum, when the correct balance is less than the minimum, this misstatement likely would be important to users.
•影响合同义务的错报。如果合同义务可能产生后果，则其他轻微的错误陈述可能具有重大意义。例如，如果错报导致所需的最低账户余额超过最低余额，那么当正确的余额小于最低余额时，这种错报对用户来说可能很重要。
• Amounts affecting a trend in earnings. Amounts that are otherwise immaterial may be material if they affect a trend in earnings. An example is if reported income has increased 3 percent annually for the past five years but income for the current year has declined 1 percent, that change may be material. Similarly, a misstatement that would cause a loss to be reported as a profit may be of concern.
•影响收益趋势的金额。 如果其他无关紧要的金额影响收益趋势，则它们可能是重要的。例如，如果报告的收入在过去五年中每年增长 3%，但当年的收入下降了 1%，那么这种变化可能是重大的。同样，可能导致亏损报告为利润的错报可能令人担忧。
Terms: Qualitative factors that affect auditor's materiality judgment
术语：影响核数师重要性判断的定性因素
Diff: Moderate
差异：中等
Objective: LO 9-2
物镜：LO 9-2
AACSB: Reflective thinking skills
AACSB：反思性思维技能
Chapter 10
第十章
Chapter 11
第十一章
11) List and briefly describe examples of risk factors for each condition of fraud for fraudulent financial reporting.
11） 列出并简要描述欺诈性财务报告每种欺诈条件的风险因素示例。
Answer: Incentives/Pressures: 1. Financial stability or profitability is threatened by economic, industry, or entity operating conditions. 2. Excessive pressure for management to meet debt repayment or other debt covenant requirements. 3. Management or the board of directors' personal net worth is materially threatened by the entity's financial performance.
答案： 激励/压力： 1. 财务稳定或盈利能力受到经济、行业或实体运营条件的威胁。2. 管理层在满足债务偿还或其他债务契约要求方面的压力过大。3. 管理层或董事会的个人净资产受到实体财务业绩的重大威胁。
Opportunities: 1. Significant accounting estimates involve subjective judgments or uncertainties that are difficult to verify. 2. Ineffective board of director or audit committee oversight over financial reporting. 3. High turnover or ineffective accounting, internal audit, or information technology staff. 4. Weak internal controls. 5. Significant related party transactions.
机会： 1. 重大会计估计涉及难以验证的主观判断或不确定性。2. 董事会或审计委员会对财务报告的监督无效。3. 高流动率或低效的会计、内部审计或信息技术人员。4. 内部控制薄弱。5. 重大关联方交易。
Attitudes/Rationalization: 1. Inappropriate or ineffective support of the entity's ethics and values. 2. Known history of violations of laws and regulations. 3. Management's practice of making overly aggressive or unrealistic forecasts to analysts, creditors, and other third parties.
态度/合理化： 1. 对实体的道德和价值观的不适当或不有效的支持。2. 已知的违法违规行为记录。3. 管理层向分析师、债权人和其他第三方做出过于激进或不切实际的预测的做法。
Terms: Risk factors for conditions of fraud
术语：欺诈条件的风险因素
Diff: Challenging
差异：具有挑战性
Objective: LO 11-2
物镜：LO 11-2
AACSB: Reflective thinking skills
AACSB：反思性思维技能
Chapter 13
第 1 章3
12) Discuss the major activities and procedures performed by the auditor in the plan and design of the audit approach.
12） 讨论审计师在审计方法的计划和设计中执行的主要活动和程序。
Answer: The major activities performed in the planning and design phase (Phase I) are:
回答： 规划和设计阶段（第一阶段）执行的主要活动是：
• Accept client and perform initial planning
• 接受客户并进行初步规划
• Understand the clients business and industry
• 了解客户的业务和行业
• Assess client business risk
• 评估客户业务风险
• Perform preliminary analytical procedures
• 执行初步分析程序
• Set materiality and assess acceptable audit risk and inherent risk
• 设定重要性并评估可接受的审计风险和固有风险
• Understand internal control and assess control risk
• 了解内部控制并评估控制风险
• Gather information to assess fraud risks
• 收集信息以评估欺诈风险
• Develop overall audit plan and audit program
• 制定整体审计计划和审计方案
Terms: Major activities and procedures performed by auditor in the plan and design of the audit approach
术语：审计师在审计方法的计划和设计中执行的主要活动和程序
Diff: Challenging
差异：具有挑战性
Objective: LO 13-7
目标：LO 13-7
AACSB: Reflective thinking skills
AACSB：反思性思维技能
判断题
在Chapter 4, Chapter 6, Chapter10章题库
在Chapter 4，Chapter 6， Chapter10章题库