Modern Auditing

FUNDAMENTAL RELATIONSHIPS; Auditing and the Public Accounting Profession; Financial Statement Audits; Accepting and Planning the Audit; Evidential Matter/Working Papers; INTERNAL CONTROL STRUCTURE CONSIDERATIONS; Understanding the Internal Control Structure; Assessing Control Risk; Auditing Electronic Data Processing Systems; Internal Control Considerations: Revenue Cycle; Internal Control Considerations: Expenditure Cycle; Internal Control Considerations: Payroll and Production Cycle Transactions; Audit Sampling in Test of Controls; VERIFICATION OF ACCOUNT BALANCES; Audit Sampling in Substantive Tests; Substantive Tests of Cash and Revenue Cycle Balances; Substantive Tests of Expenditure and Production Cycle Balances; Auditing the Investing and Financing Cycles; Tests of Income Statement Balances/Completing the Audit/Postaudit Responsibilities; REPORTING AND OTHER RESPONSIBILITIES; Reporting on Audited Financial Statements; Other Services and Reports; Professional Ethics; Accountant's Legal Liability; Internal, Operational, and Governmental Auditing; The Independent Accountant and the Securities and Exchange Commission; Appendix; Index.