1. The Role of the Public Accountant in the American Economy

2. Professional Standards

3. Professional Ethics

4. Legal Liability of CPAs

5. Audit Evidence and Documentation

6. Audit Planning, Understanding the Client, Assessing Risks, and Responding

7. Internal Control

8. Consideration of Internal Control in an Information Technology Environment

9. Audit Sampling

10. Cash and Financial Investments

11. Accounts Receivable, Notes Receivable, and Revenue

12. Inventories and Cost of Goods Sold

13. Property, Plant, and Equipment: Depreciation and Depletion

14. Accounts Payable and Other Liabilities

15. Debt and Equity Capital

16. Auditing Operations and Completing the Audit

17. Auditors’ Report

18. Integrated Audits of Public Companies

19. Additional Assurance Services:  Historical Financial Information

20. Additional Assurance Services: Other Information

21. Internal, Operational, and Compliance Auditing