注会考试是中国注册会计师考试的简称，也是一项非常重要的职业资格考试。其中，审计是该考试的一个重要科目。审计作为注会考试的一部分，涵盖了多个章节。本文将介绍注会考试中审计科目的章节数量及其内容。

在注会考试中，审计科目一共包含了9个章节。这些章节分别是：审计基础知识、审计程序和技术、企业风险管理和内控、信息系统审计、金融机构审计、体现公允性的财务报告、企业合并与分立审计、其他审计服务以及证据的获取与分析。

1. 审计基础知识：这个章节主要介绍了审计的概念、目标、原则、方法以及法律法规等基础知识。

2. 审计程序和技术：这个章节重点讲解了审计的整体流程和各种审计程序、技术和工具的应用。

3. 企业风险管理和内控：这个章节主要涉及企业内部控制和风险管理的相关知识，包括内控环境、风险评估和内部控制的设计与实施等内容。

4. 信息系统审计：这个章节介绍了如何对企业的信息系统进行审计，包括信息系统的安全性、可用性和完整性等方面的评估。

5. 金融机构审计：这个章节主要讲解了对银行、证券、保险等金融机构进行审计的特殊要求和方法。

6. 体现公允性的财务报告：这个章节重点介绍了如何评估企业财务报告是否真实、准确、公允，并着重讨论了公允价值和会计估计等问题。

7. 企业合并与分立审计：这个章节主要针对企业合并和分立进行审计，包括合并财务报表的编制和审计、分立审计的方法和程序等内容。

8. 其他审计服务：这个章节介绍了除了财务报告审计之外的其他审计服务，例如经济责任审计、绩效审计等。

9. 证据的获取与分析：这个章节教授了如何获取、分析和评价审计证据，以支持审计意见的形成。

通过学习这些章节，考生可以全面了解审计领域的知识，并为今后从事注册会计师工作打下坚实的基础。

In the CICPA (Chinese Institute of Certified Public Accountants) exam, auditing is one of the important subjects. It is composed of 9 chapters, which are Audit Fundamentals, Audit Procedures and Techniques, Enterprise Risk Management and Internal Control, Information System Auditing, Auditing of Financial Institutions, Fair Value Based Financial Reporting, Audit of Business Combination and Split, Other Audit Services, and Acquisition and Analysis of Evidence.

1. Audit Fundamentals: This chapter introduces the basic concepts, objectives, principles, methods, and legal regulations of auditing.

2. Audit Procedures and Techniques: This chapter focuses on the overall process of auditing and the application of various audit procedures, techniques, and tools.

3. Enterprise Risk Management and Internal Control: It covers the knowledge related to internal control and risk management in enterprises, including the internal control environment, risk assessment, and the design and implementation of internal controls.

4. Information System Auditing: This chapter explains how to audit an enterprise's information system, including the evaluation of information system security, availability, and integrity.

5. Auditing of Financial Institutions: It discusses the special requirements and methods for auditing banks, securities, insurance, and other financial institutions.

6. Fair Value Based Financial Reporting: This chapter primarily focuses on evaluating the truthfulness, accuracy, and fairness of financial reports, with particular emphasis on fair value and accounting estimates.

7. Audit of Business Combination and Split: It deals with the audit of business combinations and splits, including the preparation and auditing of consolidated financial statements and the methods and procedures for separate audits.

8. Other Audit Services: This chapter introduces other audit services beyond financial statement audit, such as economic responsibility audit and performance audit.

9. Acquisition and Analysis of Evidence: This chapter teaches how to obtain, analyze, and evaluate audit evidence to support the formation of audit opinions.

By studying these chapters, candidates can gain a comprehensive understanding of the field of auditing and lay a solid foundation for their future careers as certified public accountants.