Table of Contents

Part 1: The Auditing Profession Chapter 1: The Demand for Audit and Other Assurance Services Chapter 2: The CPA Profession Chapter 3: Audit Reports Chapter 4: Professional Ethics Chapter 5: Legal Liability

Part 2: The Audit Process Chapter 6: The CPA Profession Chapter 7: Audit Evidence Chapter 8: Audit Planning and Analytical Procedures Chapter 9: Materiality and Risk Chapter 10: Section 404 Audits of Internal Control and Control Risk Chapter 11: Fraud Auditing Chapter 12: The Impact of Information Technology on the Audit Process Chapter 13: Overall Audit Plan and Audit Program

Part 3: Application of the Audit Process to the Sales and Collection Cycle Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Chapter 17: Audit Sampling for Tests of Details of Balances

Part 4: Application of the Audit Process to Other Cycles Chapter 18: Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Chapter 20: Audit of the Payroll and Personnel Cycle Chapter 21: Audit of the Inventory and Warehousing Cycle Chapter 22: Audit of the Capital Acquisition and Repayment Cycle Chapter 23: Audit of Cash Balances

Part 5: Completing the Audit Chapter 24: Completing the Audit Part 6: Completing the Audit Chapter 25: Other Assurance Services Chapter 26: Internal and Governmental Financial Auditing and Operational Auditing