Auditing and Assurance Services Book

PART ONE: RESPONSIBILITIES AND EVIDENCE. 1. An Introduction to Assurance Services. 2. Standards, Materiality, and Risk. 3. Reports. 4. Evidence. 5. The Audit and Assurance Service Process. 6. Internal Control and Information Technology. PART TWO: METHOD. 7. Sampling in Tests of Controls. 8. Sampling in Substantive Tests. 9. Tests of Controls in the Revenue/Receipt Cycle: Sales and Cash Receipts Transactions. 10. Substantive Tests in the Revenue/Receipt Cycle: Sales, Receivables, Cash, and Management Discretion in Revenue Recognition. 11. Tests of Controls in the Expenditure/Disbursement Cycle: Purchases and Cash Disbursements. 12. Substantive Tests in the Expenditure/Disbursement Cycle: Accounts Payable, Prepaids, Accrued Liabilities, and Management Discretion in Environmental Liabilities. 13. Tests of Controls and Substantive Tests of Personnel and Payroll, and Management Discretion in Postretirement Health Care. 14. Tests of Controls and Substantive Tests in the Conversion Cycle: Inventory, Fixed Assets, and Management Discretion in Accounting for Impaired Assets. 15. Tests of Controls and Substantive Tests in the Financing Cycle: Investments, Debt, Equity, and Management Discretion in Accounting for Financial Instruments. 16. Completing an Engagement. PART THREE: ASSURANCE AND ATTESTATION SERVICES, COMPLIANCE AND INTERNAL AUDITING. 17. Assurance and Attestation Services. 18. Compliance and Internal Auditing. PART FOUR: ETHICS AND LIABILITY. 19. Professional Ethics. 20. Legal Liability.