Part I: The Contemporary Auditing Environment

• Chapter 1: Auditing and Assurance Services
• Chapter 2: Professional Standards
• Chapter 3: Management Fraud and Audit Risk

Part II: The Financial Statement Audit

• Chapter 4: Engagement Planning
• Chapter 5: Risk Assessment: Internal Control Evaluation
  • Appendix 5A the Payroll Cycle
• Chapter 6: Employee Fraud and the audit of Cash
• Chapter 7: Revenue and Collection Cycle
• Fraud Case: Extended Audit Procedures (SAS 99)
• Appendix 7A Internal Controls
• Appendix 7B Audit Programs
• Chapter 8: Acquisition and Expenditure Cycle
  • Fraud Case(s): Extended Audit Procedures (SAS 99)
  • Appendix 8A Internal Controls
  • Appendix 8B Audit Programs
• Chapter 9: Production Cycle
  • Fraud Case: Extended Audit Procedures (SAS 99)
  • Appendix 9A Internal Controls
  • Appendix 9B Audit Programs
• Chapter 10: Finance and Investment Cycle
  • Fraud Case: Extended Audit Procedures (SAS 99)
  • Appendix 10A Internal Controls
  • Appendix 10B Audit Programs
• Chapter 11: Completing the Audit
• Chapter 12: Reports on Audited Financial Statements

Part III: Other Topics

• Module A: Other Public Accounting Services
• Module B: Professional Ethics
  • Appendix: AICPA Interpretations of the Rules of Conduct
• Module C: Legal Liability
• Module D: Internal, Governmental, and Fraud Audits
  • Appendix:: Standards for the Professional Practice of Internal Auditing (abridged)
  • Appendix:: The Institute of Internal Auditors Code of Ethics
  • Appendix: Professional Standards and Practices for Certified Fraud Examiners
• Module E: Overview of Sampling
• Module F: Attribute Sampling
• Module G: Variables Sampling
• Module H: Information Systems Auditing

Comprehensive Cases

• Andersen: An Obstruction of Justice?
• Unhealthy Accounting at HealthSouth
• KPMG: How Many Firms?
• Something Went Sour at Parmalat
• To Indemnify or Not to Indemnify: That is the Question
• GE: How Much Are Auditors Paid?