Auditing

1. An Overview of Auditing. 2. Audit Reports. 3. Professional Ethics. 4. Legal Liability. 5. Audit Objectives. 6. Types of Evidence and Documentation. 7. Audit Planning and Analytical Procedures. 8. Materiality and Risk. 9. The Study of the Client's Internal Control Structure and Assessment of Control Risk. 10. Overall Audit Plan and Audit Program. 11. Audit of the Sales and Collection Cycle. 12. Audit Sampling for Tests of Transactions. 13. Completing the Tests in the Sales and Collection Cycle-Accounts Receivable. 14. Audit Sampling for Tests of Details of Balances. 15. The Effect of Complex EDP Systems on Auditing. 16. Audit and the Payroll and Personnel Cycle. 17. Audit of the Acquisition and Payment Cycle. 18. The Acquisition and Payment Cycle: Verification of Selected Accounts. 19. Audit of the Inventory and Warehousing Cycle. 20. Audit of the Capital Acquisition and Repayment Cycle. 21. Audit of Cash Balances. 22. Completing the Audit. 23. Other Engagements, Services, and Reports. 24. Operational and Compliance Auditing. Glossary. Index.