Preface, The Auditing Profession, An Overview of Auditing, Audit Reports, Professional Ethics, Legal Liability, The Auditing Process, Audit Responsibilities and Objectives, Audit Evidence, Audit Planning and Documentation, Materiality and Risk, Overall Audit Plan and Audit Program, Application of the Auditing Process to the Sales and Collection Cycle, Audit of the Sales and Collection Cycle: Tests of Control and Substantive Tests of Transactions, Audit Sampling for Tests of Controls and Substantive Tests of Transactions, Completing the Tests in the Sales and Collection Cycle: Accounts Receivable, Audit Sampling for Tests of Details of Balances, Auditing Complex EDP Systems, Application of the Auditing Process to Other Cycles, Audit of the Payroll and Personnel Cycle, Audit of the Acquisition and Payment Cycle, The Acquisition and Payment Cycle: Verification of Selected Accounts, Audit of the Inventory and Warehousing Cycle, Audit of the Capital Acquisition and Repayment Cycle, Index.

Preface, The Auditing Profession, An Overview of Auditing, Audit Reports, Professional Ethics, Legal Liability, The Auditing Process, Audit Responsibilities and Objectives, Audit Evidence, Audit Planning and Documentation, Materiality and Risk, Overall Audit Plan and Audit Program, Application of the Auditing Process to the Sales and Collection Cycle, Audit of the Sales and Collection Cycle: Tests of Control and Substantive Tests of Transactions, Audit Sampling for Tests of Controls and Substantive Tests of Transactions, Completing the Tests in the Sales and Collection Cycle: Accounts Receivable, Audit Sampling for Tests of Details of Balances, Auditing Complex EDP Systems, Application of the Auditing Process to Other Cycles, Audit of the Payroll and Personnel Cycle, Audit of the Acquisition and Payment Cycle, The Acquisition and Payment Cycle: Verification of Selected Accounts, Audit of the Inventory and Warehousing Cycle, Audit of the Capital Acquisition and Repayment Cycle, Index.