1. Who can be an auditor and sign the auditor’s report?誰可以成為審計師並且簽署審計報告？
2. What are the fundamental principles of professional ethics?審計師職業道德有哪些重要原則？
3. What gives rise to a threat to an auditor’s independence and objectivity and how can these threats be managed?危及審計師獨立性和客觀性的因素是什麼，如何克服這些威脅？
4. What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?在接受審計業務之前審計師需要考慮哪些問題以及如何處理利益衝突？
5. Are there any rules governing the way in which fees are charged to clients?有沒有指導審計師向客戶收費的規則？
6. Can a professional accountant accept gifts from a client?專業會計師可以收取客戶的禮物嗎？
7. What happens if family or close relationships exist between an auditor and the client?如果審計師和客戶之間存在家庭成員或親近的關係，結果會怎樣？
8. What are the overall purpose and main features of an audit?審計工作的總體目標和主要特徵是什麼？
9. Is there any difference between an internal auditor and an external auditor?內部審計師和外部審計師有什麼差別？
10. What is an ‘assurance engagement’?什麼是“保證業務”？
11. What terms have to be agreed between an auditor and their client?審計師和客戶需要達成什麼樣的條件？
12. What are the responsibilities of auditors in relation to fraud?審計師對舞弊有什麼責任？
13. How do accounting standards interact with the work of an auditor?會計準則與審計師的工作如何互動？
14. Who inspects the work the auditor does to ensure they are doing it correctly?誰來監督審計師的工作以確保審計順利進行？
15. What are a ‘hot’ and a ‘cold’ file review?什麼是“熱”檔案審查和“冷”檔案審查？
16. Can an auditor prepare the financial statements and then audit them?審計師能製作財務報表然後再審計嗎？
17. What happens when an auditor finds a material error?審計師發現重大失誤時應如何處理？
18. How does the auditor plan for an audit of financial statements?審計師如何制定財務報表審計計劃？
19. What factors does the auditor take into consideration when performing a risk assessment on their client?在對客戶進行風險評估時，審計師應考慮哪些因素？
20. What is the concept of ‘materiality’ and how is it applied in an audit?什麼是“重要性”概念以及如何在審計中運用？
21. What constitutes audit evidence and how is it gathered?審計證據包括哪些以及如何收集？
22. If a client uses the services of an expert to carry out certain evaluations in the financial statements, does the auditor have to carry out any procedures?如果客戶使用專家服務對財務報表進行某種評估，審計師還需要實施任何審計程式嗎？
23. Can an auditor appoint their own expert to corroborate certain aspects of the financial statements?審計師可以聘任自己的專家對財務報表的某些方面提供佐證嗎？
24. What are the financial statement assertions?什麼是財務報表認定？
25. Why does the auditor have to attend the year-end inventory count?為什麼審計師必須參加年末庫存檔點？
26. If a client appoints a new auditor, does the incoming auditor have to do any work on the previous year’s financial statements?如果客戶聘用新的審計師，未來的審計師需要對上一年度的財務報表審計嗎？
27. What are ‘external confirmations’?什麼是“外部函證”？
28. What are analytical procedures?什麼是分析性程式？
29. An auditor uses ‘audit sampling’ as part of their testing procedures – what exactly is this?審計師將“審計抽樣”作為測試程式的一部分 – 具體是指什麼？
30. How does an auditor make sure accounting estimates, fair value accounting estimates and the related disclosures are fairly stated in the financial statements?審計師如何確定會計估算，公允價值會計估算以及相關披露在財務報表中公允地表達？
31. What are ‘related parties’ and how does the auditor audit these?什麼“關聯方”以及審計師如何審計這些關聯方？
32. Does the auditor have to do any work beyond the year-end date?年底以後審計師還需要審計嗎？
33. What is meant by ‘error projection’?什麼是“失誤突出點”？
34. What are written representations?什麼是書面重述？
35. If the company is the parent of a group of companies, are there any other issues the auditor should consider?如果被審計公司是若干公司的母公司，審計師還需要考慮哪些問題？
36. What is the auditor’s report and how is it structured?什麼是審計報告以及如何組成？
37. What is the difference between ‘reasonable assurance’ and ‘limited assurance’?“合理保證”與“有限保證”的差別是什麼？
38. What happens if the auditors conclude the financial statements do not give a true and fair view (or do not present fairly in all material respects)?如果審計師的結論是財務報表不能真實和公允地表達（或者在所有重要方面不能公允表達），結果會怎樣？
39. What is an emphasis of matter paragraph?審計報告事項段強調的重點是什麼？
40. In what circumstances must an auditor resign?審計師在什麼情況下必須辭職？
參考文獻
Steven Collings Frequently Asked Questions in International Standards on Auditing , John Wiley & Sons Ltd. , 2014