Part I - Introduction to Financial Statement Auditing Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statements Auditing Environment
Part II - Basic Auditing Concepts: Risk Assessment, Materiality and Evidence
Chapter 3: Risk Assessment and Materiality
Chapter 4: Audit Evidence and Audit Documentation
Part III - Planning the Audit and Internal Control
Chapter 5: Audit Planning and Types of Audit Tests
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting
Part IV - Statistical and Non-Statistical Sampling Tools for Auditing
Chapter 8: Audit Sampling - An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling - An Application to Substantive Tests of Account Balances
Part V - Auditing Business Processes
Chapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process
Chapter 12: Auditing the Human Resource Management Process
Chapter 13: Auditing the Inventory Management Process
Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment
Chapter 15: Auditing Financing Process: Long-Term Liabilities, Stockholders' Equity and Income Statement Accounts
Chapter 16: Auditing Financing Process: Cash and Investments
Part VI - Completing the Audit and Reporting Responsibilities
Chapter 17: Completing the Engagement
Chapter 18: Reports on Audited Financial Statements
Part VII - Professional Responsibilities
Chapter 19: Professional Ethics, Independence and Quality Control
Part VIII - Assurance, Related Services and Internal Auditing Services
Chapter 20: Assurance, Related Services and Internal Auditing Services