AAA审计与鉴证业务MAIN CONTENT主要内容
A.Explain the concept of audit and assurance and thefunctions of audit,corporate governance,including ethics and professionalconduct.解释审计和鉴证业务的概念，以及审计、公司治理(包括道德规范和专业准则)的职能。
B.Demonstrate how the auditor obtains and acceptsaudit engagements,obtains an understanding of the entity and its environment,assesses the risk of material misstatement(whether arising from fraud or otherirregularities)and plans an audit of financial statements了解审计师如何获得和接受审计业务，如何了解企业及其环境，评估重大错报的风险(无论是由欺诈还是其他违规行为引起的)，以及如何计划对财务报表的审计。
C.Describe and evaluate internal controls,techniquesand audit tests,including IT systems to identify and communicate control risksand their potential consequences,making appropriate recommendations.Describethe scope,role and function of internal audit.描述和评估内部控制、技术和审计测试，包括识别和传递控制风险及潜在后果的IT系统，并提出适当的建议。描述内部审计的范围、作用和职能。
D.Identify and describe the work and evidenceobtained by the auditor and others required to meet the objectives of auditengagements and the application of the International Standards on Auditing(ISAs).识别和描述审计师和其他人员为达到审计业务目标以及应用国际审计标准(ISAs)而做得工作和获得的证据。
E.Explain how consideration of subsequent events and the going concernprinciple can inform the conclusions from audit work and are reflected indifferent types of auditor’s report,written representations and the finalreview and report.解释后续事件和持续经营问题是如何从审计工作中得出结论，并解释这些问题在不同类型的审计报告中的影响、以及对书面陈述、最终审查和报告的影响。
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