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The 20th edition of Principles of Auditing & Other Assurance Services provides a carefully
balanced presentation of auditing theory and practice. Written in a clear and understandable
manner, it is particularly appropriate for students who have had limited or no
audit experience. The approach is to integrate auditing material with that of previous
accounting fi nancial, managerial, and systems courses.
Table of Contents
Chapter 1: The Role of the Public Accountant in the American Economy
Chapter 2: Professional Standards
Appendix A Comparison of International Standards on Auditing with AICPA Auditing 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 Risks, and Responding
Appendix A Selected Internet Addresses
Appendix B Examples of Fraud Risk Factors
Appendix C Illustrative Audit Case: Keystone Computers & Networks, Inc.
Chapter 7: Internal Control
Appendix A Antifraud Programs and Control Measures
Chapter 8: Consideration of Internal Control in an Information Technology Environment
Chapter 9: Audit Sampling
Appendix A Probability-Proportion-to-Size Sampling
Appendix B Audit Risk
Chapter 10: Cash and Financial Investments
Chapter 11: Accounts Receivable, Notes Receivable, and Revenue
Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.
Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.
Chapter 12: Inventories and Cost of Goods Sold
Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion
Chapter 14: Accounts Payable and Other Liabilities
Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.
Chapter 15: Debt and Equity Capital
Chapter 16: Auditing Operations and Completing the Audit
Chapter 17: Auditors’ Report
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