Part I: The Contemporary Auditing Environment
Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

Chapter 3: Management Fraud and Audit Risk

Part II: The Financial Statement Audit
Chapter 4: Engagement Planning
Appendix 4A Selected Financial Ratios

Chapter 5: Internal Control Evaluation
Appendix 5A Payroll Cycle

Chapter 6: Employee Fraud and the audit of Cash

Chapter 7: Revenue and Collection Cycle
Fraud Cases: Extended Audit Procedures (SAS 99)
Appendix 7A Internal Controls
Appendix 7B Audit Programs

Chapter 8: Acquisition and Expenditure Cycle
Fraud Case: Extended Audit Procedures (SAS 99)
Appendix 8A Internal Controls
Appendix 8B Audit Programs

Chapter 9: Production Cycle
Fraud Case: Extended Audit Procedures (SAS 99)
Appendix 9A Internal Controls
Appendix 9B Audit Programs

Chapter 10: Finance and Investment Cycle
Fraud Case: Extended Audit Procedures (SAS 99)
Appendix 10A Internal Controls
Appendix 10B Audit Programs

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

Comprehensive Cases—Audit Issues:
Arthur Andersen
HealthSouth Corporation
KPMG
Parmalat

Part III: Other Topics
Module A: Assurance and Other Public Accounting Services

Module B: Professional Ethics
Appendix: AICPA Interpretations of the Rules of Conduct

Module C: Legal Liability

Module D: Internal, Governmental, and Fraud Audits
Appendix: Standards for the Professional Practice of Internal Auditing (abridged)
Appendix: The Institute of Internal Auditors Code of Ethics
Appendix: Professional Standards and Practice Codes for Certified Fraud Examiners

Module E: Overview of Sampling

Module F: Attribute Sampling

Module G: Variables Sampling

Module H: Information Systems Auditing