PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING

1 An Introduction to Assurance and Financial Statement Auditing

2 The Financial Statement Auditing Environment

PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE

3 Risk Assessment and Materiality

4 Audit Evidence and Audit Documentation

PART III Planning the Audit, and Understandingand Auditing Internal Control

5 Audit Planning and Types of Audit Tests

6 Internal Control in a Financial Statement Audit

7 Auditing Internal Control over Financial Reporting in Conjunction with an Audit of Financial Statements

PART IV Statistical and Nonstatistical Sampling Tools for Auditing

8 Audit Sampling: An Overview and Application to Tests of Controls

9 Audit Sampling: An Application to Substantive Tests of Account Balances

PART V Auditing Business Processes

10 Auditing the Revenue Process

11 Auditing the Purchasing Process

12 Auditing the Human Resource Management Process

13 Auditing the Inventory Management Process

14 Auditing Financing Process: Prepaid Expenses and Property, Plant, and Equipment

15 Auditing Financing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts

16 Auditing Financing Process: Cash and Investments

PART VI Completing the Audit and Reporting Responsibilities

17 Completing the Engagement

18 Reports on Audited Financial Statements and on Internal Control over Financial Reporting

PART VII Professional Responsibilities

19 Professional Conduct, Independence, and Quality Control

20 Legal Liability

PART VIII Assurance, Attestation, and Internal Auditing Services 825

21 Assurance, Attestation, and Internal Auditing Services

Index