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

　　Auditing and Attestation（AUD）

　　V. Accounting and Review Services Engagements（12% - 16%）

　　A. Plan the Engagement

　　1. Determine nature and scope of engagement

　　2. Decide whether to accept or continue the client and engagement including determining the appropriateness of the engagement to meet the client's needs and consideration of independence standards

　　3. Establish an understanding with the client and document the understanding through an engagement letter or other written communication with the client

　　4. Consider change in engagement

　　5. Determine if reports are to be used by third parties

　　B. Obtain and Document Evidence to Form a Basis for Conclusions

　　1. Obtain an understanding of the client's operations,business,and industry

　　2. Obtain knowledge of accounting principles and practices in the industry and the client

　　3. Perform analytical procedures for review services

　　4. Obtain representations from management for review services

　　5. Perform other engagement procedures

　　6. Consider departures from generally accepted accounting principles（GAAP）or other comprehensive basis of accounting（OCBOA）

　　7. Prepare documentation from evidence gathered

　　8. Retain documentation as required by standards

　　9. Review the work performed to provide reasonable assurance that objectives are achieved

　　C. Prepare Communications

　　1. Reports on compilations

　　2. Reports on reviews

　　3. Restricted use of reports

　　4. Communicating to management and others

　　5. Subsequent discovery of facts existing at the date of the report

　　6. Consider degree of responsibility for supplementary information