Includes Index

PART I: INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING
Chapter 1: An Introduction to Assurance and Financial Statements
Chapter 2: The Financial Statements Auditing Environment

PART II: BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY AND EVIDENCE
Chapter 3: Risk Assessment and Materiality
Chapter 4: Audit Evidence and Audit Documentation

PART II: PLANNING THE AUDIT AND INTERNAL CONTROL
Chapter 5: Audit Planning and Types of Audit Test
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control Over Financial Reporting

PART IV: STATISTICAL AND NON STATISTICAL SAMPLING TOOLS FOR AUDITING
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances

PART V: AUDITING BUSINESS PROCESS
Chapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process
Chapter 12: Auditing the Human Resource Management Process
Chapter 13: Auditing the Inventory Management Process
Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment
Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders' Equity and Income Statement Accounts
Chapter 16: Auditing Financing Process : Cash and Investments


PART VI: COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES
Chapter 17: Completing the Engagement
Chapter 18: Report and on Audited Financial Statements

PART VII: PROFESSIONAL RESPONSIBILITIES
Chapter 19: Professional Ethics, Independence and Quality Control

PART VIII: ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING
Chapter 20: Assurance Services and Internal Auditing