Auditing and Assurance Services: A Systematic Approach

Part One: Introduction to Auditing and Assurance Services 1. An Introduction to Auditing and Assurance Services 2. The Public Accounting Profession and the Audit Process Part Two: Basic Auditing Concepts: Materiality, Audit Risk, and Evidence 3. Materiality and Audit Risk 4. Evidential Matter, Types of Evidence, and Working Paper Documentation Part Three: Planning the Audit and Understanding Internal Control 5. Audit Planning and Types of Audit Tests 6. Internal Control in a Financial Statement Audit 7. The Effects of Information Technology on the Audit Function Part Four: Statistical Tools for Auditing 8. Audit Sampling: An Overview and Application to Tests of Controls 9. Audit Sampling: An Application to Substantive Tests of Account Balances Part Five: Auditing Accounting Applications and Related Accounts 10. Auditing the Revenue Cycle and Related Accounts 11. Auditing the Purchasing Cycle and Related Accounts 12. Auditing the Payroll Cycle and Related Accounts 13. Auditing the Inventory Cycle and Related Accounts 14. Auditing Selected Asset Accounts: Prepaid Expenses and Property, Plant, and Equipment 15. Auditing Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts 16. Auditing Cash and Investments Part Six: Completing the Audit and Reporting Responsibilities 17. Completing the Engagement 18. Reports on Audited Financial Statements and Special Reporting Issues Part Seven: Professional Responsibilities and Other Forms of Services 19. The Code of Professional Conduct and Quality Control Standards 20. Legal Liability 21. Attestation Engagements and Other Accounting ServicesWilliam F Messier is the author of 'Auditing and Assurance Services: A Systematic Approach' with ISBN 9780072478778 and ISBN 0072478772.