PART ONE: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services
Chapter 2: Professional Standards

PART TWO: The Financial Statement Audit

Chapter 3: Engagement Planning
Chapter 4: Management Fraud and Audit Risk
Chapter 5: Risk Assessment: Internal Control Evaluation
Chapter 6: Employee Fraud and the Audit of Cash
Chapter 7: Revenue and Collection Cycle
Chapter 8: Acquisition and Expenditure Cycle
Chapter 9: Production Cycle
Chapter 10: Finance and Investment Cycle
Chapter 11: Completing the Audit
Chapter 12: Reports on Audited Financial Statements

PART THREE: Stand-Alone Modules
Please refer to pages xviii–xxiii for guidance on when to best integrate these modules.

Module A: Other Public Accounting Services
Module B: Professional Ethics
Module C: Legal Liability
Module D: Internal Audits, Governmental Audits, and Fraud Examinations
Module E: Overview of Sampling
Module F: Attributes Sampling
Module G: Variables Sampling
Module H: Auditing and Information Technology

CASES

INDEX