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 |