Description
PART 1: INTRODUCTION TO AUDITING, PUBLIC PRACTICE, AND PROFESSIONAL RESPONSIBILITIESCHAPTER 1: Introduction to AuditingCHAPTER 2: Auditors’ Professional Roles and ResponsibilitiesCHAPTER 3: Auditors’ Ethical and Legal ResponsibilitiesCHAPTER 4: Reports on Audited Financial Statements
PART 2: BASIC AUDITING CONCEPTS AND TECHNIQUESCHAPTER 5: Preliminary Audit Planning: Understanding the Auditee’s BusinessCHAPTER 6: Assessing Risks in an Audit EngagementCHAPTER 7: Internal Control over Financial ReportingCHAPTER 8: Audit Evidence and AssuranceCHAPTER 9: Control Assessment and TestingCHAPTER 10: Audit Sampling
PART 3: PERFORMING THE AUDITCHAPTER 11: The Revenues, Receivables, and Receipts Process and Cash Account BalanceCHAPTER 12: The Purchases, Payables, and Payments ProcessCHAPTER 13: Payroll and Production ProcessesCHAPTER 14: The Finance and Investment ProcessCHAPTER 15: Completing the Audit WorkCHAPTER 16: Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report
