Modern auditing: Assurance services and the integrity of financial reporting

Physical dimension

Summary / review / table of contents

PART I: THE AUDITING ENVIRONMENT-WHAT CAN THE PUBLIC EXPECT FROM AUDITORS
1. Auditing and the Public Accounting Profession - Integrity of Financial Reporting
2. Auditor Responsibilities and Reports
3. Professional Ethics
4. Auditor's Legal Liability
PART II: THE DECISION MAKING OF AUDIT PLANNING
5. Overview of the Financial Statement Audit
6. Audit Evidence
7. Accepting the Engagement and Planning the Audit
8. Materiality Decisions and Performing Analytical Procedures
9. Audit Risk: Including the Risk of Fraud
10. Understanding Internal Control
PART III: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE
11. Audit Procedures in Response to Assessed Risks: Tests of Controls
12. Audit Procedures in Response to Assessed Risks: Substantive Tests
13. Audit Sampling
PART IV: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT
14. Auditing the Revenue Cycle
15. Auditing the Expenditure Cycle
16. Auditing the Production and Personnel Services Cycles
17. Auditing the Investing and Financing Cycles
18. Auditing Investments and Cash Balances
19. Completing the Audit / Post Audit Responsibilities
PART V: OTHER ATTEST AND ASSURANCE SERVICES
20. Reporting on Other Audit and Attest Services
21. Assurance Services
22. Internal, Operation and Governmental Auditing

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