2014年美国CPA AUD考试内容及所占分值比例（I）

　　Auditing and Attestation（AUD）

　　I. Auditing and Attestation：Engagement Acceptance and Understanding the Assignment（12% - 16%）

　　A. Determine Nature and Scope of Engagement

　　B. Consider the Firm's Policies and Procedures Pertaining to Client Acceptance and Continuance

　　C. Communicate with the Predecessor Auditor

　　D. Establish an Understanding with the Client and Document the Understanding

　　Through an Engagement Letter or Other Written Communication with the Client

　　E. Consider Other Planning Matters

　　1. Consider using the work of other independent auditors

　　2. Determine the extent of the involvement of professionals possessing specialized skills

　　3. Consider the independence,objectivity,and competency of the internal audit function

　　F. Identify Matters Related to Planning and Prepare Documentation for Communications with Those Charged with Governance