Auditing and Assurance Services 17/e

PART 1: THE AUDITING PROFESSION

1. The Demand for Audit and Other Assurance Services

2. The CPA Profession

3. Other Assurance Services

4. Internal and Governmental Financial Auditing and Operational Auditing

PART 2: THE AUDIT PROCESS

5. Audit Responsibilities and Objectives

6. Audit Evidence

7. Audit Planning and Materiality

8. Assessing the Risk of Material Misstatement

9. Assessing and Responding to Fraud Risks

10. Internal Control and Coso Framework

11. Assessing Control Risk and Reporting on Internal Controls

12. Overall Audit Strategy and Audit Program

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

13. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

14. Audit Sampling for Tests of Controls and Substantive Tests of Transactions

15. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

16. Audit Sampling for Tests of Details of Balances

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

17. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

18. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

19. Audit of the Payroll and Personnel Cycle

20. Audit of the Inventory and Warehousing Cycle

21. Audit of the Capital Acquisition and Repayment Cycle

22. Audit of Cash and Financial Instruments

PART 5: COMPLETING THE AUDIT

23. Completing the Audit

24. Audit Reports