pt. I. Introduction to Auditing and Assurance Services. 1. An Introduction to Auditing and Assurance Services. 2. An Overview of Financial Statement Auditing --
pt. II. Basic Auditing Concepts: Materiality, Audit Risk, and Evidence. 3. Materiality and Audit Risk. 4. Evidential Matter, Types of Evidence, and Working Paper Documentation --
pt. III. Planning the Audit and Understanding Internal Control. 5. Audit Planning and Types of Audit Tests. 6. Internal Control in a Financial Statement Audit. 7. The Effects of Information Technology on the Audit Function --
pt. IV. Statistical Tools for Auditing. 8. Audit Sampling: An Overview and Application to Tests of Controls. 9. Audit Sampling: An Application to Substantive Tests of Account Balances --
pt. V. Auditing Accounting Applications and Related Accounts. 10. Auditing the Revenue Cycle and Related Accounts. 11. Auditing the Purchasing Cycle and Related Accounts. 12. Auditing the Payroll Cycle and Related Accounts. 13. Auditing the Inventory Cycle and Related Accounts. 14. Auditing Selected Asset Accounts: Prepaid Expenses and Property, Plant, and Equipment. 15. Auditing Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts. 16. Auditing Cash and Investments --
pt. VI. Completing the Audit and Reporting Responsibilities. 17. Completing the Engagement. 18. Reports on Audited Financial Statements and Special Reporting Issues --
pt. VII. Professional Responsibilities. 19. The Code of Professional Conduct and Quality Control Standards. 20. Legal Liability --
pt. VIII. Assurance, Attestation, and Other Forms of Services. 21. Assurance, Attestation, and Other Forms of Services.