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目次

The Auditor's Responsibilities and Functions, Introduction to GAAS andthe General Standards; Appointment of the Independent Auditor; Planningand Supervision; Audit Risk and Materiality in Conducting an Audit;Substantive Tests Prior to the Balance Sheet Date; CommunicationsBetween Predecessor and Successor Auditors; Consideration of Fraud in aFinancial Statement Audit; Illegal Acts by Clients; Consideration ofInternal Control in a Financial Statement Audit; The Auditor'sConsideration of the Internal Audit Function in an Audit of FinancialStatements; Reports on the Processing of Transactions by ServiceOrganizations; Communication of Internal Control Related Matters Notedin an Audit; Evidential Matter; Analytical Procedures; The ConfirmationProcess; Inventories; Auditing Investments; Management Representations;Related Parties; Using the Work of a Specialist; Inquiry of Client'sLawyer Concerning Litigation, Claims, and Assessments; Working Papers;The Auditor's Consideration of an Entity's Ability to Continue as aGoing Concern; Auditing Accounting Estimates; Audit Sampling;Communication with Audit Committees; Consideration of OmittedProcedures After the Report Date; Adherence to GAAP (410) and theMeaning of Present Fairly in Conformity With GAAP in the IndependentAuditor's Report (411); Consistency of Application of GenerallyAccepted Accounting Principles; Adequacy of Disclosure in FinancialStatements; Association with Financial Statements; Reports on AuditedFinancial Statements; Dating of the Independent Auditor's Report;Restricting the Use of an Auditor's Report; Reporting on FinancialStatements Prepared for Use in Other Countries; Part of Audit Performedby Other Independent Auditors; Lack of Conformity with GenerallyAccepted Accounting Principles; Other Information in DocumentsContaining Audited Financial Statements; Reporting on InformationAccompanying the Basic Financial Statements in Auditor-SubmittedDocuments; Reporting on Condensed Financial Statements and SelectedFinancial Data; Required Supplementary Information; Subsequent Events;Subsequent Discovery of Facts Existing at the Date of the Auditor'sReport; Engagements to Apply Agreed-Upon Procedures to SpecifiedElements, Accounts, or Items of a Financial Statement; Special Reports;Reports on the Application of Accounting Principles; Letters forUnderwriters and Certain Other Requesting Parties; Filings UnderFederal Securities Statutes; Interim Financial Information; ComplianceAuditing Considerations in Audits of Governmental Entities andRecipients of Governmental Financial Assistance; Public Warehouses:Controls and Auditing Procedures for Goods Held.