THE AUDIT ENVIRONMENT.
An Overview of Auditing.
Organization and Structure of the Auditing Profession.
Auditing Standards and Professional Conduct.
Auditors' Professional Responsibility.
Auditors' Legal Liability.
THEORY AND CONCEPTS.
The Audit Process.
Engagement Planning and Management.
Obtaining Information About the Entity.
Overview of Internal Control.
Understanding Entity-Level Controls.
Understanding Activity-Level Controls.
Assessing Control Risk and Developing the Audit Strategy.
Auditing the Revenue Cycle.
Auditing the Purchasing Cycle.
The Use of Audit Sampling.
AUDITING SPECIFIC ACCOUNTS.
Auditing Cash and Cash Equivalents.
Auditing Accounts Receivable and Related Revenue Cycle Accounts.
Auditing Inventories and Cost of Sales.
Auditing Prepayments and Accruals.
Auditing Investment in Debt and Equity Securities and Related Income.
Auditing Property, Plant, and Equipment, and Intangible Assets and Deferred Charges.
Auditing Accounts Payable and Related Purchasing Cycle Accounts.
Auditing Income Taxes.
Auditing Debt and Equity.
Auditing Financial Statement Disclosures.
COMPLETING THE WORK AND REPORTING THE RESULTS.
Completing the Audit.
Reporting on Audited Financial Statements.
Other Reporting Situations Related to Audits.
Reporting on Nonaudit Services.
AUDITING SPECIALIZED INDUSTRIES.
Auditing Banks and Savings Institutions.
Auditing Employee Benefit Plans.
Auditing Engineering and Construction Companies.
Auditing Gas, Electric, and Telecommunications Companies.
Auditing Government Contractors.
Auditing Governmental Units.
Auditing Health Care Organizations.
Auditing High Technology Companies.
Auditing Insurance Companies.
Auditing Investment Companies.
Auditing Lodging Companies.
Auditing Mining Companies.
Auditing Not-for-Profit Organizations.
Auditing Oil and Gas Producing Activities.
Auditing Real Estate Companies.
Auditing Retail Companies.
Auditing Securities and Commodities Broker-Dealers.