2014年美國(guó)CPA AUD考試內(nèi)容及所占分值比例（IV）

　　Auditing and Attestation（AUD）

　　IV. Auditing and Attestation:Evaluating Audit Findings,Communications,and Reporting（16% - 20%）

　　A. Perform Overall Analytical Procedures

　　B. Evaluate the Sufficiency and Appropriateness of Audit Evidence and Document Engagement Conclusions

　　C. Evaluate Whether Audit Documentation is in Accordance with Professional Standards

　　D. Review the Work Performed by Others,including Specialists and Other Auditors,to Provide Reasonable Assurance that Objectives are Achieved

　　E. Document the Summary of Uncorrected Misstatements and Related Conclusions

　　F. Evaluate Whether Financial Statements are Free of Material Misstatements

　　G. Consider the Entity's Ability to Continue as a Going Concern

　　H. Consider Other Information in Documents Containing Audited Financial Statements（e.g. Supplemental Information and Management's Discussion and Analysis）

　　I. Retain Audit Documentation as Required by Standards and Regulations

　　J. Prepare Communications

　　1. Reports on audited financial statements

　　2. Reports required by government auditing standards

　　3. Reports on compliance with laws and regulations

　　4. Reports on internal control

　　5. Reports on the processing of transactions by service organizations

　　6. Reports on agreed-upon procedures

　　7. Reports on financial forecasts and projections

　　8. Reports on pro forma financial information

　　9. Special reports

　　10. Reissue reports

　　11. Communicate internal control related matters identified in the audit

　　12. Communications with those charged with governance

　　13. Subsequent discovery of facts existing at the date of the auditor's report

　　14. Consideration after the report date of omitted procedures