The Meaning of Auditing Within its Environment: What Is Auditing? The Auditor's Report--The "Product" Structure and Standards of the Auditing Profession, The Code of Professional Conduct, The Auditor and Litigation Section. Components: The Audit Process, Engagement Planning, Audit Evidence Chapter, Materiality, Audit Risk, and Development of the Audit Program Section. Tools for Assessing Inherent, Control, and Detection Risk: Internal Control Structure, Auditing in a Computer Environment, Sampling Concepts and Attributes Testing, Variables Sampling and Regression Analysis. Audit Applications to Operating, Financing, and Investment Activities: The Revenue Cycle, The Cost of Sales or Production Cycle, The Finance and Administrative Cycle. Special Audit Risk Considerations and Other Attestation Services: Special Concerns, Posing Audit Risk, Other Types of Audit Engagements.
