Auditing

The Audit Function; Operational Auditing; The Auditor's Ethical Environment; The Auditor's Responsibility--Legal Environment; Audit Risk, Sampling, and Theory; The Framework of an Audit; The General Nature of Internal Accounting Control; Internal Accounting Control-- Transaction Cycle Approach; Internal Accounting Controls in an EDP System; The Study and Evaluation of Internal Accounting Control in an EDP Environment; Sampling for Tests of Compliance with Internal Accounting Control--Statistical and Nonstatistical; The Nature and Evaluation of Evidence; Substantive Tests and Account Balances--Statistical and Nonstatistical; The Use of Computers to Gather Audit Evidence; Auditing the Working Capital Cell--Part I. Auditing the Working Capital Cell--Part II; Auditing the Capital Asset and Financing Base Cell; Auditing the Operations, Contingencies, and Subsequent Events Cell; The General Nature of Reports; Departures from the Standard Audit Report; Other Types of Reports.