Chapter 1: The Role of the Public Accountant in the American Economy
Chapter 2: Professional Standards
Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards
Chapter 3: Professional Ethics
Chapter 4: Legal Liability of CPAs
Chapter 5: Audit Evidence and Documentation
Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding
Appendix A Selected Internet Addresses
Appendix B Examples of Fraud Risk Factors
Appendix C Illustrative Audit Case: Keystone Computers & Networks, Inc.
Chapter 7: Internal Control
Appendix A Antifraud Programs and Control Measures
Chapter 8: Consideration of Internal Control in an Information Technology Environment
Chapter 9: Audit Sampling
Appendix A Probability-Proportion-to-Size Sampling
Appendix B Audit Risk
Chapter 10: Cash and Financial Investments
Chapter 11: Accounts Receivable, Notes Receivable, and Revenue
Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.
Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.
Chapter 12: Inventories and Cost of Goods Sold
Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion
Chapter 14: Accounts Payable and Other Liabilities
Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.
Chapter 15: Debt and Equity Capital
Chapter 16: Auditing Operations and Completing the Audit
Chapter 17: Auditors’ Report
Chapter 18: Integrated Audits of Public Companies
Chapter 19: Additional Assurance Services: Historical Financial Information
Chapter 20: Additional Assurance Services: Other Information
Chapter 21: Internal, Operational, and Compliance Auditing