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PART I: THE AUDITING ENVIRONMENT. 1. The CPA and the Auditing Environment. 2. The Code of Professional Conduct. 3. Auditors' Legal Liability. PART II: THE AUDIT PROCESS. 4. Audit Planning. 5. Internal Control and the Assessment of Control Risk. 6. Substantive Testing and Control of Detection Risk. 7. Introduction to Sampling and Attribute Sampling. 8. Variables Estimation Sampling. 9. Computer Controls and Audit Techniques. PART III: AUDIT PROCEDURES. 10. The Revenue Cycle: Substantive Tests. 11. The Revenue Cycle: Substantive Tests. 12. The Purchases and Disbursements Cycle. 13. The Purchases and Disbursements Cycle: Substantive Tests. 14. The Conversion Cycle. 15. The Investing and Financing Cycle. 16. Completing the Audit Examination. PART IV: AUDITOR'S COMMUNICATIONS. 17. The Auditor's Report. 18. Reporting: Other Information and Special Reports. 19. Other Accountant Engagements and Reports. PART V: OTHER TYPES OF AUDITING. 20. Compliance, Internal, and Operational Auditing.
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