主题包括审计的基本原理； 审核标准； 审核目标，概念和程序； 审计技术，包括统计抽样和基于计算机的会计系统的审计； 审核报告； 审计师的法律责任； 审核员的职业和道德责任； 核数师的法定责任和权利； 当代审计问题； 并考虑研究如何为这些审计主题提供信息。
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