Auditing and Assurance Services – Alvin A. Arens, Randal J. Elder, Mark S. Beasley – 15th Edition

1. The Demand for Audit and Other Assurance Services

2. The CPA Profession

3. Audit reports

4. Professional Ethics

5. Legal Liability

6. Audit Responsibilities and Objectives

7. Audit Evidence

8. Audit Planning and Analytical Procedures

9. Materiality and Risk

10. Internal Control, Control Risk, and Section 404 Audits

11. Fraud Auditing

12. The Impact of Information Technology on the Audit Process

13. Overall Audit Strategy and Audit Program

14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions

16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

17. Audit Sampling for Tests of details of Balances

18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

20. Audit of the Payroll and Personnel Cycle

21. Audit of the Inventory and Warehousing Cycle

22. Audit of the Capital Acquisition and Repayment

23. Audit of Cash and Financial Instruments

24. Completing the Audit

25. Other Assurance Services

26. Internal and Governmental Financial Auditing and Operations Auditing