INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING

Chapter 1 An Introduction to Assurance and Financial Statement Auditing
Chapter 2 The Financial Statement Auditing Environment

BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE

Chapter 3 Risk Assessment and Materiality
Chapter 4 Audit Evidence and Audit Documentation

PLANNING THE AUDIT, AND UNDERSTANDING AND AUDITING INTERNAL CONTROL

Chapter 5 Audit Planning and Types of Audit Tests
Chapter 6 Internal Control in a Financial Statement Audit
Chapter 7 Auditing Internal Control over Financial Reporting

STATISTICAL AND NONSTATISTICAL SAMPLING TOOLS FOR AUDITING

Chapter 8 Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances

AUDITING BUSINESS PROCESSES

Chapter 10 Auditing the Revenue Process
Chapter 11 Auditing the Purchasing Process
Chapter 12 Auditing the Human Resource Management Process
Chapter 13 Auditing the Inventory Management Process
Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment
Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts
Chapter 16 Auditing the Financing/Investing Process: Cash and Investments

COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES

Chapter 17 Completing the Audit Engagement
Chapter 18 Reports on Audited Financial Statements

PROFESSIONAL RESPONSIBILITIES

Chapter 19 Professional Conduct, Independence, and Quality Control
Chapter 20 Legal Liability

ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES

Chapter 21 Assurance, Attestation, and Internal Auditing Services