B. Conduct Specific Engagements (25 - 35 percent) (Proficiency Level)
實(shí)施具體審計(jì)業(yè)務(wù) (25 - 35 %)（要求熟練掌握）
1. Conduct assurance engagements.
實(shí)施保證業(yè)務(wù)：
a. Fraud investigation.
舞弊調(diào)查。
1) Determine appropriate parties to be involved with investiagion
確定調(diào)查的適當(dāng)對(duì)象；
2) Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)
證實(shí)舞弊事實(shí)和程度（如，面談、訊問和數(shù)據(jù)分析）；
3) Report outcomes to apprpriate parties
向適當(dāng)方面報(bào)告結(jié)果；
4) Complete a process review to improve controls to prevent fraud and recommend changes
對(duì)過程進(jìn)行檢查以改善預(yù)防舞弊的控制，并提出改進(jìn)建議。
b. Risk and control self-assessment
風(fēng)險(xiǎn)和控制自我評(píng)價(jià)。
1) Facilitated approach
促進(jìn)方法
(a) Client-facilitated
審計(jì)業(yè)務(wù)客戶自我促進(jìn)
(b) Audit-facilitated
審計(jì)促進(jìn)
2) Questionnaire approach
調(diào)查問卷方法
3) Self-certification approach
自我認(rèn)證方法
c. Audits of third parties.
第三方的審計(jì)。
d. Quality audit engagements.
質(zhì)量審計(jì)業(yè)務(wù)。
e. Due diligence audit engagements.
盡職調(diào)查審計(jì)業(yè)務(wù)。
f. Security audit engagements.
安全審計(jì)業(yè)務(wù)。
g. Privacy audit engagements.
保密審計(jì)業(yè)務(wù)。
h. Performance (key performance indicators) audit engagements
績(jī)效（主要績(jī)效指標(biāo)）審計(jì)業(yè)務(wù)
i. Operational (efficiency and effectiveness) audit engagements
經(jīng)營(yíng)（效率和效果）審計(jì)業(yè)務(wù)
j. Financial audit engagements.
財(cái)務(wù)審計(jì)業(yè)務(wù)。
k. Information technology (IT) audit engagements.
信息技術(shù) (IT) 審計(jì)業(yè)務(wù)。
1) Operating systems
操作系統(tǒng)
(a) Mainframe
大型機(jī)
(b) Workstations
工作站
(c) Server
服務(wù)器
2) Application development
應(yīng)用軟件開發(fā)
(a) Application authentication
應(yīng)用軟件認(rèn)證
(b) Systems development methodology
系統(tǒng)開發(fā)方法學(xué)
(c) Change control
變動(dòng)控制
(d) End user computing
終端用戶計(jì)算
3) Data and network communications
數(shù)據(jù)和網(wǎng)絡(luò)通訊
4) Voice communications
語音通訊
5) System security (e.g., firewalls, access control)
系統(tǒng)安全(如，防火墻、訪問控制)
6) Contingency planning
應(yīng)急計(jì)劃
7) Databases
數(shù)據(jù)庫
8) Data center operations
數(shù)據(jù)中心運(yùn)行
9) Web infrastructure
Web基礎(chǔ)設(shè)施
10) Software licensing
軟件許可
11) Electronic funds transfer (EFT) and Electronic data interchange (EDI)
電子資金轉(zhuǎn)帳
12) e-Commerce
電子商務(wù)
13) Information protection (e.g., viruses, privacy)
實(shí)施具體審計(jì)業(yè)務(wù) (25 - 35 %)（要求熟練掌握）
1. Conduct assurance engagements.
實(shí)施保證業(yè)務(wù)：
a. Fraud investigation.
舞弊調(diào)查。
1) Determine appropriate parties to be involved with investiagion
確定調(diào)查的適當(dāng)對(duì)象；
2) Establish facts and extent of fraud (e.g., interviews, interrogations, and data analysis)
證實(shí)舞弊事實(shí)和程度（如，面談、訊問和數(shù)據(jù)分析）；
3) Report outcomes to apprpriate parties
向適當(dāng)方面報(bào)告結(jié)果；
4) Complete a process review to improve controls to prevent fraud and recommend changes
對(duì)過程進(jìn)行檢查以改善預(yù)防舞弊的控制，并提出改進(jìn)建議。
b. Risk and control self-assessment
風(fēng)險(xiǎn)和控制自我評(píng)價(jià)。
1) Facilitated approach
促進(jìn)方法
(a) Client-facilitated
審計(jì)業(yè)務(wù)客戶自我促進(jìn)
(b) Audit-facilitated
審計(jì)促進(jìn)
2) Questionnaire approach
調(diào)查問卷方法
3) Self-certification approach
自我認(rèn)證方法
c. Audits of third parties.
第三方的審計(jì)。
d. Quality audit engagements.
質(zhì)量審計(jì)業(yè)務(wù)。
e. Due diligence audit engagements.
盡職調(diào)查審計(jì)業(yè)務(wù)。
f. Security audit engagements.
安全審計(jì)業(yè)務(wù)。
g. Privacy audit engagements.
保密審計(jì)業(yè)務(wù)。
h. Performance (key performance indicators) audit engagements
績(jī)效（主要績(jī)效指標(biāo)）審計(jì)業(yè)務(wù)
i. Operational (efficiency and effectiveness) audit engagements
經(jīng)營(yíng)（效率和效果）審計(jì)業(yè)務(wù)
j. Financial audit engagements.
財(cái)務(wù)審計(jì)業(yè)務(wù)。
k. Information technology (IT) audit engagements.
信息技術(shù) (IT) 審計(jì)業(yè)務(wù)。
1) Operating systems
操作系統(tǒng)
(a) Mainframe
大型機(jī)
(b) Workstations
工作站
(c) Server
服務(wù)器
2) Application development
應(yīng)用軟件開發(fā)
(a) Application authentication
應(yīng)用軟件認(rèn)證
(b) Systems development methodology
系統(tǒng)開發(fā)方法學(xué)
(c) Change control
變動(dòng)控制
(d) End user computing
終端用戶計(jì)算
3) Data and network communications
數(shù)據(jù)和網(wǎng)絡(luò)通訊
4) Voice communications
語音通訊
5) System security (e.g., firewalls, access control)
系統(tǒng)安全(如，防火墻、訪問控制)
6) Contingency planning
應(yīng)急計(jì)劃
7) Databases
數(shù)據(jù)庫
8) Data center operations
數(shù)據(jù)中心運(yùn)行
9) Web infrastructure
Web基礎(chǔ)設(shè)施
10) Software licensing
軟件許可
11) Electronic funds transfer (EFT) and Electronic data interchange (EDI)
電子資金轉(zhuǎn)帳
12) e-Commerce
電子商務(wù)
13) Information protection (e.g., viruses, privacy)