PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statement Auditing Environment
PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE
Chapter 3: Risk Assessment and Materiality
Chapter 4: Audit Evidence and Audit Documentation
PART III PLANNING THE AUDIT AND INTERNAL CONTROL
Chapter 5: Audit Planning and Types of Audit Tests
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting
PART IV STATISTICAL AND NON-STATISTICAL SAMPLING TOOLS FOR AUDITING
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances
PART V AUDITING BUSINESS PROCESSES
Chapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process
Chapter 12: Auditing the Human Resource Management Process
Chapter 13: Auditing the Inventory Management Process
Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment
Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders' Equity and Income Statement Accounts
Chapter 16: Auditing Financing Process :Cash and Investments
PART VI COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES
Chapter 17: Completing the Engagement
Chapter 18: Reports on Audited Financial Statements
PART VII PROFESSIONAL RESPONSIBILITIES
Chapter 19: Professional Ethics, Independence and Quality Control
PART VIII ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING SERVICES
Chapter 20: Assurance, Related Services and Internal Auditing