| |
| |
| |
| Introduction to Auditing and Assurance Services | |
| |
| |
| |
| An Introduction to Auditing and Assurance Services | |
| |
| |
| |
| The Public Accounting Profession and the Audit Process | |
| |
| |
| |
| Basic Auditing Concepts: Materiality, Audit Risk, and Evidence | |
| |
| |
| |
| Materiality and Audit Risk | |
| |
| |
| |
| Evidential Matter, Types of Evidence, and Working Paper Documentation | |
| |
| |
| |
| Planning the Audit and Understanding Internal Control | |
| |
| |
| |
| Audit Planning and Types of Audit Tests | |
| |
| |
| |
| Internal Control in a Financial Statement Audit | |
| |
| |
| |
| The Effects of Information Technology on the Audit Function | |
| |
| |
| |
| Statistical Tools for Auditing | |
| |
| |
| |
| Audit Sampling: An Overview and Application to Tests of Controls | |
| |
| |
| |
| Audit Sampling: An Application to Substantive Tests of Account Balances | |
| |
| |
| |
| Auditing Accounting Applications and Related Accounts | |
| |
| |
| |
| Auditing the Revenue Cycle and Related Accounts | |
| |
| |
| |
| Auditing the Purchasing Cycle and Related Accounts | |
| |
| |
| |
| Auditing the Payroll Cycle and Related Accounts | |
| |
| |
| |
| Auditing the Inventory Cycle and Related Accounts | |
| |
| |
| |
| Auditing Selected Asset Accounts: Prepaid Expenses and Property, Plant, and Equipment | |
| |
| |
| |
| Auditing Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts | |
| |
| |
| |
| Auditing Cash and Investments | |
| |
| |
| |
| Completing the Audit and Reporting Responsibilities | |
| |
| |
| |
| Completing the Engagement | |
| |
| |
| |
| Reports on Audited Financial Statements and Special Reporting Issues | |
| |
| |
| |
| Professional Responsibilities and Other Forms of Services | |
| |
| |
| |
| The Code of Professional Conduct and Quality Control Standards | |
| |
| |
| |
| Legal Liability | |
| |
| |
| |
| Attestation Engagements and Other Accounting Services | |