Auditing

"Auditing" Table Of Contents:

• 1- Introduction to the auditing profession
• 2- Audit standards and responsibilities
• 3- Professional ethics: maintaining quality and the public trust
• 4- Auditor liability and exposures
• 5- Obtaining clients and auditor responsibilities
• 6- Audit planning: materiality and audit risk
• 7- Audit evidence
• 8- Assessing control risk: an overview
• 9- Assessing control risk in computerized applications
• 10- Computer-assisted auditing: today's environment for efficient auditing
• 11- Assessing control risk: revenue cycle
• 12- Introduction to audit sampling
• 13- Substantive testing in the revenue cycle
• 14- Sampling for substantive tests of account balances
• 15- Audits of liquid assets and marketable securities
• 16- Audit of acquisition cycle inventory
• 17- Audit of employee compensation and related benefits
• 18- Audit of long-lived assets
• 19- Audit of financing activities: emphasis on financial institutions
• 20- Completing the audit and assessing overall risk and materiality
• 21- Audit reports, compilations, and reviews
• 22- Special-purpose reporting situations: expansion of the attest function
• 23- Advanced audit techniques and audit research
• 24- Governmental and operational auditing.

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