Principles of Auditing

The role of the auditor in the American economy; professional standards; professional ethics; legal liability of auditors; audit evidence; planning the audit designing audit programs; internal control; considerations of internal control in a computer environment; audit sampling; audit working papers - examination of the general records; cash and marketable securities; accounts receivable; notes receivable, and sales transactions; inventories and cost of goods sold; property; plant, and equipment - depreciation and depletion; accounts payable and other liabilities; debt and equity capital; auditing operations and completing the audit; auditor's reports; other attestation and accounting services; internal operational and compliance auditing.