PART I: THE AUDITING PROFESSION

Ch 1 The Demand for Audit and Other Assurance Services

Ch 2 The CPA Profession

Ch 3 Other Assurance Services

Ch 4 Internal and Governmental Financial Auditing and Operational Auditing



PART II: THE AUDIT PROCESS

Ch 5 Audit Responsibilities and Objectives

Ch 6 Audit Evidence

Ch 7 Audit Planning and Materiality

Ch 8 Assessing the Risk of Material Misstatement

Ch 9 Assessing and Responding to Fraud Risks

Ch10 Internal Control and COSO Framework

Ch11 Assessing Control Risk and Reporting on Internal Controls

Ch12 Overall Audit Strategy and Audit Program



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

Ch13 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Ch14 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Ch15 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Ch16 Audit Sampling for Tests of details of Balances



PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

Ch17 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

Ch18 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Ch19 Audit of the Payroll and Personnel Cycle

Ch20 Audit of the Inventory and Warehousing Cycle

Ch21 Audit of the Capital Acquisition and Repayment Cycle

Ch22 Audit of Cash and Financial Instruments



PART V: COMPLETING THE AUDIT

Ch23 Completing the Audit

Ch24 Audit Reports

Ch25 Professional Ethics