Auditing & Assurance Services, 3rd International Edition with ACL software CD

PART I Introduction to assurance and financial statement auditing

• An introduction to assurance and financial statement auditing 
• The financial statement auditing environment

PART II Audit planning and basic auditing concepts

• Audit planning, types of audit tests and materiality 
• Risk assessment 
• Evidence and documentation

PART III Internal control

• Internal control in a financial statement audit 
• Auditing internal control over financial reporting

PART IV Statistical and non-statistical sampling tools for auditing

• Audit sampling: an overview and application to tests of controls 
• Audit sampling: an application to substantive tests of account balances

PART V Auditing business processes

• Auditing the revenue process 
• Auditing the purchasing process 
• Auditing the human resource management process 
• Auditing the inventory management process 
• Auditing the financing/investing process: prepaid expenses; intangible assets and goodwill; and property, plant and equipment 
• Auditing the financing/investing process: long-term liabilities, stockholders' equity and income statement accounts 
• Auditing the financing/investing process: cash and investments

PART VI Completing the audit and reporting responsibilities

• Completing the audit engagement 
• Reports on audited financial statements

PART VII Professional responsibilities

• Professional ethics, independence and quality control

PART VIII Assurance, related services and internal auditing

• Assurance, related services and internal auditing