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 Management Chapter 20: Legal Liability
PART 8: ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES Chapter 21: Assurance, Attestation, and Internal Auditing Services
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