Auditing

The Audit Function; The Public Accounting Profession and Auditing Standards; The Auditor's Ethical Environment; The Auditor's Legal Environment; The Auditor's Responsibility - Fraudulent Financial Reporting; Audit Objectives and Audit Documentation; Basic Auditing Concepts; Planning the Audit; The Internal Control Structure: Obtaining an Understanding; The Internal Control Structure: Testing, Assessing Control Risk and Designing Substantive Tests; The Internal Control Structure in a Computer Environment; Testing Controls and Gathering Evidence in a Computer Environment; Evidence of Financial Statement Assertions; Sampling for Substantive Tests of Account Balances - Nonstatistical and Statistical; Auditing the Working Capital Assertion; Auditing the Capital Asset and Financing Base Assertion; Auditing the Operations, Contingencies and Subsequent Events Assertion; The Standard Audit Report; Modifications of the Standard Audit Report; Other Types of Reports; Operational and Compliance Auditing.