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Table of Contents
Chapter 1 The Role of the Public Accountant in the American Economy Chapter 2 Professional Standards Chapter 3 Professional Ethics Chapter 4 Legal Liability of CPAs Chapter 5 Audit Evidence and Documentation Chapter 6 Audit Planning, Understanding the Client, Assessing the Risks, and Responding Chapter 7 Internal Control Chapter 8 Consideration of Internal Control in an Information Technology Environment Chapter 9 Audit Sampling Chapter 10 Cash and Financial Investments Chapter 11 Accounts Receivable, Notes Receivable, and Revenue Chapter 12 Inventories and Cost of Goods Sold Chapter 13 Property, Plant, and Equipment: Depreciation and Depletion Chapter 14 Accounts Payable and Other Liabilities Chapter 15 Debt and Equity Capital Chapter 16 Auditing Operations and Completing the Audit Chapter 17 Auditors' Reports Chapter 18 Integrated Audits of Public Companies Chapter 19 Additional Assurance Services: Historical Financial Information Chapter 20 Additional Assurance Services: Other Information Chapter 21 Internal, Operational, and Compliance Auditing Index