Auditing: Integrated Concepts and Procedures

The Audit Function The Public Accounting Profession and Auditing Standards The Auditor's Ethical Environment The Auditor's Legal Environment The Auditor's Responsibility - Fraudulent Financial Reporting Audit Objectives and Audit Documentation Basic Auditing Concepts Planning the Audit The Internal Control Structure: Obtaining an Understanding The Internal Control Structure: Testing, Assessing Control Risk and Designing Substantive Tests The Internal Control Structure in a Computer Environment Testing Controls and Gathering Evidence in a Computer Environment Evidence of Financial Statement Assertions Sampling for Substantive Tests of Account Balances - Nonstatistical and Statistical Auditing the Working Capital Assertion Auditing the Capital Asset and Financing Base Assertion Auditing the Operations, Contingencies and Subsequent Events Assertion The Standard Audit Report Modifications of the Standard Audit Report Other Types of Reports Operational and Compliance Auditing.