2. table of content auditing and assurance service - Arens 14th

PART 1. THE AUDITING PROFESSION

• Chapter 1 – the demand for audit and other assurance services
• Chapter 2 – the CPA profession
• Chapter 3 – audit reports
• Chapter 4 – professional ethics

PART 2. THE AUDIT PROCESS

• Chapter 5 – legal liability
• Chapter 6 – audit responsilibilties and objectives
• Chapter 7 – audit evidences
• Chapter 8 – audit planning and analytical procedures
• Chapter 9 – materiality and risk
• Chapter 10 – section 404 audits of internal control and control risk
• Chapter 11 – fraud auditing
• Chapter 12 – the impact of information technology on the audit process

PART 3. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

• Chapter 13 – overal audit plan and audit program
• Chapter 14 – audit of the sales and collection cycle: TOC and STOT
• Chapter 15 – audit sampling for TOC and STOT
• Chapter 16 – completing the tests in the sales and collection cycle: account receivable

PART 4. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

• Chapter 17 – audit sampling for TDB
• Chapter 18 – audit of the acquisition and payment cycle: TOC and STOT, and A/P
• Chapter 19 – completing the tests in the acquisition and payment cycle: verification of selected accounts
• Chapter 20 – audit of the payroll and personnel cycle
• Chapter 21 – audit of the inventory and warehousing cycle
• Chapter 22 – audit of the capital acquisition and repayment cycle

PART 5. COMPLETING THE AUDIT

• Chapter 23 – audit of cash balances
• Chapter 24 – completing the audit

PART 6. OTHER ASSURANCE AND NON ASSURANCE SERVICES

• Chapter 25 – other assurance services
• Chapter 26 – internal and govermental financial auditing and operational auditing