Auditing

The Audit Function; Operational and Compliance Auditing; The Auditor's Ethical Environment; The Auditor's Responsibility--Legal Environment; Materiality and Audit Risk; Audit Objectives and Audit Documentation; Planning the Audit; Assessing Control Risk--An Overview of the Process; Obtaining an Understanding of the Internal Control Structure; Tests of Controls (Including Sampling), Assessment of Control Risk, and Design of Related Substantive Tests; Obtaining an Understanding of the Internal Control Structure in a Computer Environment; Conducting Tests of Controls and Assessing Control Risk in a Computer Environment; Evidence of Financial Statement Assertions; Sampling for Substantive Tests of Account Balances--Nonstatistical and Statistical; Auditing the Working Capital Cell--Part 1; Auditing the Working Capital Cell--Part 2; Auditing the Capital Asset and Financing Base Cell; Auditing the Operations, Contingencies, and Subsequent Events Cell; The Use of Computers to Gather and Document Audit Evidence for Substantive Testing; The Standard Audit Report; Modifications of the Standard Audit Report; Other Types of Reports; Index.