Preface
Part 1. The auditing profession
Chapter 1. The demand for audit and other assurance services
Chapter 2. The cpa profession
Chapter 3. Other assurance services
Chapter 4. Internal and governmental financial auditing and operational auditing
Part 2. The audit process
Chapter 5. Audit responsibilities and objectives
Chapter 6. Audit evidence
Chapter 7. Audit planning and materiality
Chapter 8. Assessing the risk of material misstatement
Chapter 9. Assessing and responding to fraud risks
Chapter 10. Internal control and coso framework
Chapter 11. Assessing control risk and reporting on internal controls
Chapter 12. Overall audit strategy and audit program
Part 3. Application of the audit process to the sales and collection cycle
Chapter 13. Audit of the sales and collection cycle: tests of controls and substantive tests of transactions
Chapter 14. Audit sampling for tests of controls and substantive tests of transactions
Chapter 15. Completing the tests in the sales and collection cycle: accounts receivable
Chapter 16. Audit sampling for tests of details of balances
Part 4. Application of the audit process to other cycles
Chapter 17. Audit of the acquisition and payment cycle: tests of controls, substantive tests of transactions, and accounts payable
Chapter 18. Completing the tests in the acquisition and payment cycle: verification of selected accounts
Chapter 19. Audit of the payroll and personnel cycle
Chapter 20. Audit of the inventory and warehousing cycle
Chapter 21. Audit of the capital acquisition and repayment cycle
Chapter 22. Audit of cash and financial instruments
Part 5. Completing the audit
Chapter 23. Completing the audit
Chapter 24. Audit reports
Chapter 25. Professional ethics

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