STUDY UNIT ONE
　　1.1 ATTEST ENGAGEMENTS(AT 101)
　　1.2 AUDlT ENGAGEMENTS
　　1.3 AUDIT PROGRAMS
　　1.4 COMPILATIONS AND REVIEWS(AR l00)
　　1.5 FINANCIAL FORECASTS AND PROJECTlONS(AT 301)
　　1.6 REPORTING ON PRO FORMA FINANCIAL lNFORMATION(AT 401)
　　1.7 ASSURANCE SERVlCES
　　1.8 QUALITY CONTROL
　　STUDY UNIT TWO
　　2.1 PRE—ENGAGEMENT ACCEPTANCE ACTlVITIES
　　2.2 STEPS OF AN AUDIT
　　2.3 PLANNlNG AND SUPERVISION(AU 311)
　　2.4 UNDERSTANDING THE ENTITY’S BUSINESS(AU 311)
　　2.5 ANALYTlCAL PROCEDURES(AU 329)
　　2.6 OVERALL AUDIT STRATEGY AND AUDIT PLAN
　　2.7 FINANCIAL STATEMENT ASSERTIONS
　　2.8 AUDIT RISK AND MATERIALITY(AU 312)
　　2.9 CONSIDERATtON OF FRAUD IN A FINANCIAL STATEMENT AUDfT
　　2.10 ILLEGAL ACTS BY CLIENTS(AU 317)
　　2.11 OBTAINfNG UNDERSTANDfNG OF THE ENTITY AND ITS ENVIRONMENT
　　2.12 ASSESS RlSKS OF MISSTATMENT AND DESIGN FURTHER TEST PROCEDURES
　　STUDY UNIT THREE
　　3.1 THE AUDITOR，S CONSIDERATION OF THE INTERNAL AUDIT FUNCTION(AU 322)
　　3.2 USING THE WORK OF A SPECIALIST(AU 336)
　　3.3 RELATED PARTIES(AU 334)
　　3.4 ACCOUNTING ESTlMATES AND FAIR VALUES(AU 342 AND AU 328)
　　STUDY UNIT FOUR
　　4.1 DEFINITION OF lNTERNAL CONTROL(AU 319)
　　4.2 INTERNAL CONTROL COMPONENTS AND CONSIDERATIONS
　　4.3 INTERNAL CONTROL FOR COMPUTER SYSTEMS
　　STUDY UNIT FIVE
　　5.1 RESPONSIBlLITlES／ORGANIZATIONAL STRUCTURE
　　5.2 SALES-RECEIVABLES FLOWCHART
　　5.3 CASH RECEIPTS FLOWCHART
　　5.4 CONTROLS IN A CASH SALE ENVlRONMENT
　　5.5 OTHER SALES-RECElVABLES RELATED TRANSACTIONS
　　5.6 TECHNOLOGY CONSlDERATIONS FOR THE SALES—RECElVABLES-CASH RECElPTS CYCLE
　　STUDY UNIT SIX
　　6.1 RESPONSIBI LITIES／ORGAN JZATIONAL STRUCTURE
　　6.2 PURCHASES-PAYABLES-CASH DlSBURSEMENTS MANUAL SYSTEM FLOWCHART
　　6.3 TECHNOLOGY CONSIDERATlONS FOR THE PURCHASES-PAYABLES—CASH DlSBURSEMENTS CYCLE
　　6.4 ELECTRONIC DATA JNTERCHANGE(EDl)
　　STUDY UNIT SEVEN
　　7.1 RESPONSIBILITIES AND ORGANIZATIONAL STRUCTURE
　　7.2 PAYROLL MANUAL SYSTEM FLOWCHART
　　7.3 TECHNOLOGY CONSIDERATIONS FOR THE PAYROLL CYCLE
　　7.4 OTHER CYCLES
　　STUDY UNIT EIGHT
　　8.1 ASSESSING CONTROL RlSK(AU 319)
　　8.2 EVlDENCE TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK(AU 319)
　　8.3 CORRELATION OF CONTROL RlSK AND DETECTION RlSK
　　8.4 ASSESSING CONTROL RISK IN A COMPUTER ENVlRONMENT
　　STUDY UNIT NINE
　　9.1 COMMUNlCATION OF INTERNAL CONTROL RELATED MATTERS NOTED IN AN AUDlT(AU 325)
　　9.2 COMMUNICATION WITH AUDIT COMMITTEES (AU 380)
　　9.3 REPORTING ON AN ENTITY＇S INTERNAL CONTROL UNDER THE SARBANES-OXLEY ACT OF 2002
　　9.4 SERVICE ORGANIZATIONS (AU 324)
　　STUDY UNIT TEN
　　10.1 NATURE, COMPETENCE, AND SUFFICIENCY (AU326)
　　10.2 THE CONFIRMATION PROCESS (AU 330)
　　10.3 AUDIT DOCUMENTATION (AU 339)
　　10.4 THE COMPUTER AS AN AUDIT TOOL
　　STUDY UNIT ELEVEN
　　11.1 SUBSTANTIVE TESTING OF SALES AND RECEIVABLES
　　11.2 SUBSTANTIVE TESTING OF CASH
　　STUDY UNIT TWELVE
　　12.1 SUBSTANTIVE TESTING OF ACCOUNTS PAYABLE AND PURCHASES
　　12.2 SUBSTANTIVE TESTING OF INVENTORY
　　STUDY UNIT THIRTEEN
　　13.1 SUBSTANTIVE TESTING OF PROPERTY, PLANT, AND EQUIPMENT
　　13.2 SUBSTANTIVE TESTING OF INVESTMENTS (AU 332)
　　13.3 SUBSTANTIVE TESTING OF LONG-TERM DEBT
　　13.4 SUBSTANTIVE TESTING OF EQUITY
　　13.5 SUBSTANTIVE TESTING OF PAYROLL
　　STUDY UNIT FOURTEEN
　　14.1 SUBSTANTIVE TESTS PRIOR TO THE BALANCE SHEET DATE (AU 313)
　　14.2 INQUIRY OF A CLIENT＇S LAWYER CONCERNING LITIGATION, CLAIMS,
　　AND ASSESSMENTS (AU 337)
　　14.3 SUBSEQUENT EVENTS (AU 560)
　　14.4 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR＇S REPORT (AU 561)
　　14.5 MANAGEMENT REPRESENTATIONS (AU 333)
　　14.6 AUDITOR＇S CONSIDERATION OF AN ENTITY＇S ABILITY TO CONTINUE AS A GOING CONCERN (AU 341)
　　14.7 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE (AU 390)
　　STUDY UNIT FIFTEEN
　　15.1 SAMPLING FUNDAMENTALS (AU 350)
　　15.2 STATISTICAL SAMPLING IN TESTS OF CONTROLS (ATTRIBUTE SAMPLING)
　　15.3 CLASSICAL VARIABLES SAMPLING
　　15.4 PROBABILITY-PROPORTIONAL-TO-SIZE (PPS) OR DOLLAR-UNIT SAMPLING (DUS)
　　STUDY UNIT SIXTEEN
　　16.1 GAAS-THE REPORTING STANDARDS
　　16.2 THE AUDITOR＇S STANDARD REPORT (AU 508)
　　16.3 ADDRESSING AND DATING THE REPORT (AU 508 AND AU 530)
　　16.4 QUALIFIED OPINIONS (AU 508)
　　16.5 ADVERSE OPINIONS (AU 508)
　　16.6 DISCLAIMERS OF OPINION (AU 508)
　　STUDY UNIT SEVENTEEN
　　17.1 PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITOR(AU 543 AND AU508)
　　17.2 CONSISTENCY OF APPLICATION OF GAAP (AU 420)
　　17.3 UNCERTAINTIES AND GOING CONCERN (AU 508 AND AU 314)
　　17.4 COMPARATIVE FINANCIAL STATEMENTS (AU 508)
　　17.5 EMPHASIS OF A MATTER (AU 508)
　　STUDY UNIT EIGHTEEN
　　18.1 COMPILATION
　　18.2 REVIEW
　　18.3 OTHER CONSIDERATIONS
　　18.4 USES OF SPECIAL REPORTS (AU 623.01-.04)
　　18.5 FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OTHER BASIS OF ACCOUNTING (OCBOA) (AU 623.05-.10)
　　18.6 SPECIFIED ELEMENTS, ACCOUNTS, OR ITEMS OF A FINANCIAL STATEMENT(AU 623.11 -.1 S)
　　18.7 OTHER PRESENTATIONS (AU 623.19-.30)
　　STUDY UNIT NINETEEN
　　19.1 INTERIM FINANCIAL INFORMATION (AN 722)
　　19.2 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES (AU 634)
　　19.3 FILINGS UNDER FEDERAL SECURITIES STATUTES (AU 711)
　　19.4 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (AU 550)
　　19.5 REQUIRED SUPPLEMENTARY INFORMATION (RSI) (AU 558)
　　19.6 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATEMENTS IN AUDITOR-SUBMITTED DOCUMENTS (AU 551)
　　19.7 REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINANCIAL DATA (AU 552)
　　19.8 REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUNTRIES (AU 534)
　　19.9 REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES (AU 625)
　　19.10 COMPLIANCE ATTESTATION (AT 601)
　　19.11 ENGAGEMENTS TO APPLY AGREED-UPON PROCEDURES (AT 201)
　　STUDY UNIT TWENTY
　　20.1 OVERVIEW
　　20.2 AUDITS IN ACCORDANCE WITH AU 801, COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL ENTITLES AND RECIPIENTS OF GOVERNMENTAL FINANCIAL ASSISTANCE
　　20.3 ADDITIONAL GOVERNMENT AUDITING STANDARDS
　　20.4 FEDERAL AUDIT REQUIREMENTS AND THE SINGLE AUDIT ACT
　　Glossary