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Loose-Leaf for Auditing & Assurance Services: A Systematic Approach
Messier Jr, William
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ISBN: 9781259292071 | 125929207X
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Table of Contents
Part 1 Introduction to Assurance and Financial Statement Auditing
Chapter 1 An Introduction to Assurance and Financial Statement Auditing
Chapter 2 The Financial Statement Auditing Environment
Part 2 Audit Planning and Basic Auditing Concepts
Chapter 3 Audit Planning, Types of Audit Tests, and Materiality
Chapter 4 Risk Assessment
Chapter 5 Evidence and Documentation
Part 3 Understanding and Auditing Internal Control
Chapter 6 Internal Control in a Financial Statement Audit
Chapter 7 Auditing Internal Control over Financial Reporting
Part 4 Statistical and Nonstatistical Sampling Tools for Auditing
Chapter 8 Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances
Part 5 Auditing Business Processes
Chapter 10 Auditing the Revenue Process
Chapter 11 Auditing the Purchasing Process
Chapter 12 Auditing the Human Resource Management Process
Chapter 13 Auditing the Inventory Management Process
Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant and Equipment
Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts
Chapter 16 Auditing the Financing/Investing Process: Cash and Investments
Part 6 Completing the Audit and Reporting Responsibilities
Chapter 17 Completing the Audit Engagement
Chapter 18 Reports on Audited Financial Statements
Part 7 Professional Responsibilities
Chapter 19 Professional Conduct, Independence, and Quality Control
Chapter 20 Legal Liability
Part 8 Assurance, Attestation, and Internal Auditing Services
Chapter 21 Assurance, Attestation, and Internal Auditing Services
Advanced Module: Professional Judgment Framework - Understanding and Developing Professional Judgment in Auditing
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