PART 1 Introduction to Assurance and Financial Statement Auditing

Chapter 1 An Introduction to Assurance and Financial Statement Auditing

Chapter 2 The Financial Statement Auditing Environment

PART 2 Audit Planning and Basic Auditing Concepts

Chapter 3 Audit Planning, Types of Audit Tests, and Materiality

Chapter 4 Risk Assessment

Chapter 5 Evidence and Documentation

PART 3 Understanding and Auditing Internal Control

Chapter 6 Internal Control in a Financial Statement Audit

Chapter 7 Auditing Internal Control over Financial Reporting

PART 4 Statistical and Nonstatistical Sampling Tools for Auditing

Chapter 8 Audit Sampling: An Overview and Application to Tests of Controls

Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances

PART 5 Auditing Business Processes

Chapter 10 Auditing the Revenue Process

Chapter 11 Auditing the Purchasing Process

Chapter 12 Auditing the Human Resource Management Process

Chapter 13 Auditing the Inventory Management Process

Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment

Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts

Chapter 16 Auditing the Financing/Investing Process: Cash and Investments

PART 6 Completing the Audit and Reporting Responsibilities

Chapter 17 Completing the Audit Engagement

Chapter 18 Reports on Audited Financial Statements

PART 7 Professional Responsibilities

Chapter 19 Professional Conduct, Independence, and Quality Control

Chapter 20 Legal Liability

PART 8 Assurance, Attestation, and Internal Auditing Services

Chapter 21 Assurance, Attestation, and Internal Auditing Services

Professional Judgment Module (available online on the text website www.mhhe.com/messier8e)