MP Principles of Auditing & Assurance Services with ACL Software CD

1. The Role of the Public Accountant in the American Economy

2. Professional Standards

Appendix A International and U.S. Standards Comparison

3. Professional Ethics

4. Legal Liability of CPAs

5. Audit Evidence and Documentation

6. Planning the Audit; Linking Audit Procedures to Risk

Appendix A Selected Internet Addresses

Appendix B Examples of Fraud Risk Factors

Appendix C Illustrative Audit Case

7. Internal Control

Appendix A Antifraud Programs and Control Measures

8. Consideration of Internal Control in an Information Technology Environment

9. Audit Sampling

Appendix A Probability-Proportion-to-Size Sampling

Appendix B Audit Risk

10. Cash and Financial Investments

11. Accounts Receivable, Notes Receivable, and Revenue

Appendix A Illustrative Audit Case

Appendix B Illustrative Audit Case

12. Inventories and Cost of Goods Sold

13. Property, Plant, and Equipment: Depreciation and Depletion

14. Accounts Payable and Other Liabilities

Appendix A Illustrative Audit Cases

15. Debt and Equity Capital

16. Auditing Operations and Completing the Audit

17. Auditors’ Report

18. Integrated Audits of Public Companies

19. Additional Assurance Services: Historical Financial Information

20. Additional Assurance Services: Other Information

21. Internal, Operational, and Compliance Auditing

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