Auditing Book

PART ONE. RESPONSIBILITIES AND REPORTING.
1.An Introduction to Audit and Other Assurance Services.
2.Standards, Materiality, and Risk.
3.Audit Reports.
4.Professional Ethics.
5.Legal Liability.
Part TWO. THE AUDIT PROCESS AND INTERNAL CONTROL.
6.Evidence.
7. The Audit Process and Detecting Fraud.
8.Internal Control.
Part THREE. AUDITING THE REVENUE/RECEIPT AND THE EXPENDITURE/DISBURSEMENT CYCLES.
9.Audit Sampling.
10.Sales and Cash Receipts Transactions.
11.Accounts Receivable and Cash Balances.
12.Purchases and Cash Disbursements Transactions.
13.Accounts Payable, Prepaids, and Accrued Liabilities.
Part FOUR. AUDITING OTHER CYCLES AND COMPLETING AN AUDIT.
14.Personnel and Payroll.
15.Inventory and Fixed Assets.
16.Investments, Debt, and Equity.
17.Completing an Engagement.
Part FIVE. ASSURANCE AND ATTESTATION SERVICES, COMPLIANCE AND INTERNAL AUDITING.
18.Other Assurance and Attestation Services.
19.Compliance and Internal Auditing.