The audit process - professional practice; audit and attestation standards, and assurance services; reports on audited financial statements; audit objectives, procedures, and working papers; audit planning with analytical procedures, risk and materiality; internal control evaluation - assessing control risk; audit sampling; fraud awareness auditing - SAS 82 and beyond; revenue and collection cycle -acquisition and expenditure cycle; production and payroll cycle; finance and investment cycle; completing the audit; additional topics - test of controls with attribute sampling; test of balances with dollar-value sampling; auditing in an electronic environment; information systems auditing; other public accounting services and reports; operational auditing - governmental and internal audits; professional ethics; legal liability.
