Auditing & Assurance Services – Timothy Louwers – 2nd Edition

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

Chapter 3: Management Fraud and Audit Risk

Part II: The Financial Statement Audit

Chapter 4: Engagement Planning

Appendix 4A Selected Financial Ratios

Chapter 5: Internal Control Evaluation

Appendix 5A Payroll Cycle

Chapter 6: Employee Fraud and the audit of Cash

Chapter 7: Revenue and Collection Cycle

Fraud Cases: Extended Audit Procedures (SAS 99)

Appendix 7A Internal Controls

Appendix 7B Audit Programs

Chapter 8: Acquisition and Expenditure Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 8A Internal Controls

Appendix 8B Audit Programs

Chapter 9: Production Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 9A Internal Controls

Appendix 9B Audit Programs

Chapter 10: Finance and Investment Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 10A Internal Controls

Appendix 10B Audit Programs

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

Part III: Other Topics

Module A: Assurance and Other Public Accounting Services

Module B: Professional Ethics

Appendix: AICPA Interpretations of the Rules of Conduct

Module C: Legal Liability

Module D: Internal, Governmental, and Fraud Audits

Appendix: Standards for the Professional Practice of Internal Auditing (abridged)

Appendix: The Institute of Internal Auditors Code of Ethics

Appendix: Professional Standards and Practice Codes for Certified Fraud Examiners

Module E: Overview of Sampling

Module F: Attribute Sampling

Module G: Variables Sampling

Module H: Information Systems Auditing