Auditing and Attestation（AUD）
III. Auditing and Attestation： Performing Audit Procedures and Evaluating Evidence（16% - 20%）
A. Develop Overall Responses to Risks
1. Develop overall responses to risks identified and use the risks of material misstatement to drive the nature,timing,and extent of further audit procedures
2. Document significant risks identified,related controls evaluated,and overall responses to address assessed risks
3. Determine and document performance materiality/level（s）of tolerable misstatement
B. Perform Audit Procedures Responsive to Risks of Material Misstatement;Obtain and Document Evidence to Form a Basis for Conclusions
1. Design and perform audit procedures whose nature,timing,and extent are responsive to the assessed risk of material misstatement
2. Integrating audits:in an integrated audit of internal control over financial reporting and the financial statements,design and perform testing of controls to accomplish the objectives of both audits simultaneously
3. Design,perform,and document tests of controls to evaluate design effectiveness
4. Design,perform,and document tests of controls to evaluate operating effectiveness
5. Perform substantive procedures
6. Perform audit sampling
7. Perform analytical procedures
8. Confirm balances and/or transactions with third parties
9. Examine inventories and other assets
10. Perform other tests of details,balances,and journal entries
11. Perform computer-assisted audit techniques （CAATs）,including data query,extraction,and analysis
12. Perform audit procedures on significant accounting estimates
13. Auditing fair value measurements and disclosures,including the use of specialists in evaluating estimates
14. Perform tests on unusual year-end transactions
15. Audits performed in accordance with International Standards on Auditing（ISAs）or auditing standards of another country:determine if differences exist and whether additional audit procedures are required
16. Evaluate contingencies
17. Obtain and evaluate lawyers' letters
18. Review subsequent events
19. Obtaining and placing reliance on representations from management
20. Identify material weaknesses,significant deficiencies,and other control deficiencies
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