Modern Auditing

Part I: The Auditing Environment: Auditing and the Public Accounting Profession; Financial Statement Audits and Auditor's Responsibilities; Professional Ethics; Auditor's Legal Liability; Part II: Audit Planning: Audit Objectives, Evidence and Working Papers; Accepting the Engagement and Planning the Audit; Materiality, Risk, and Preliminary Audit Strategies; Understanding the Internal Control Framework; Part III: Audit Testing Methodology: Assessing Control Risk/Tests of Controls; Detection Risk and the Design of Substantive Tests; Audit Sampling in Tests of Controls; Audit Sampling in Substantive Tests; Auditing Electronic Data Processing Systems; Part IV: Auditing the Transaction Cycles; Auditing the Revenue Cycle; Auditing the Expenditure Cycle; Auditing the Personnel Services and Production Cycles; Auditing the Investing and Financial Cycles; Auditing Cash Balances; Part V: Completing the Audit, Reporting and Other Services; Completing the Audit/Post-Audit Responsibilities; Reporting on Audited Financial Statements; Other Services and Reports; Internal, Operational and Governmental Auditing; The Independent Accountant and the Securities and Exchange Commission.