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

Module A. Other Public Accounting Services

Module B. Professional Ethics

Module C. Legal Liability

Module D. Internal, Governmental, and Fraud Audits

Module E. Overview of Sampling

Module F. Attributes Sampling

Module G. Variables Sampling

Module H. Auditing in a Computerized Environment

CASES

INDEX