Preface | |
The Auditing Environment | p. 1 |
The Audit Function in Society | p. 2 |
Professional Standards | p. 34 |
Professional Ethics | p. 64 |
The Auditor's Legal Liability | p. 98 |
Auditing Concepts | p. 141 |
The Audit Evidence Process | p. 142 |
Obtaining and Documenting Audit Evidence | p. 170 |
Consideration of the Internal Control Structure | p. 218 |
The Computer Environment and the Internal Control Structure | p. 268 |
Auditing Tools and Techniques | p. 309 |
Auditing in a Computer Environment | p. 310 |
Audit Sampling Concepts | p. 338 |
Audit Sampling Applications | p. 372 |
Analytical Procedures | p. 420 |
The Audit Engagement | p. 457 |
Planning the Engagement | p. 458 |
Understanding the Internal Control Structure and Assessing Control Risk: The Revenue Cycle | p. 496 |
Substantive Tests of Cash Balances and the Revenue Cycle | p. 540 |
Understanding the Internal Control Structure, Assessing Control Risk, and Performing Substantive Tests: The Expenditure Cycle | p. 592 |
Understanding the Internal Control Structure and Assessing Control Risk: The Conversion Cycle | p. 646 |
Substantive Tests of the Conversion Cycle Balances and Transactions | p. 686 |
Understanding the Internal Control Structure, Assessing Control Risk, and Performing Substantive Tests: The Financing and Investing Cycle | p. 718 |
Completing the Engagement | p. 766 |
Reporting Responsibilities | p. 803 |
Reporting on Audited Financial Statements | p. 804 |
Other Reports | p. 858 |
Compilation and Review Engagements | p. 900 |
Internal, Operational, and Governmental Audits | p. 933 |
Compliance Auditing | p. 934 |
Internal and Operational Auditing | p. 970 |
Index | |
Credits | |
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