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1 The demand for anditing
2 Major auditing developments of the20 century
3 Auditing,attestation,and assurance services
4 Types of audits
5 Types of auditors
6 The public accounting profession
7 Organizations that affect financial statement audits
CHAPTER2 AUDITEING STANDARDS
1 GAAS
2 The auditors'responsibility for detecting misstatements
3 The auditors'report
4 The attestation standards
5 Quality control in CPA firms
6 International accounting and auditing standards
CHAPTER3 RPOFESSIONAL ETHICS
1 The nature of ethics
2 The need for professional ethics
3 The AICPA code of professional conduct
4 Ethics for internal auditors
CHAPTER4 LDGAL LIALBILITY OF CPAS
1 The major legal concepts that relate to CPAs'liability
2 CPAs'liability to their clients under Common Law
3 Auditors'Common Law liability to third parties
4 Liability to third parties under Statutory Law
CHAPTER5 AUDIT EVIDENCE AND WORKING PAPERS
CHAPTER6 PLANNING THE AUDIT
CHAPTER7 INTERNAL CONTROL
CHAPTER8 CONSIDERATION OF INTERNAL CONTROL IN A COMPUTER ENVIRONMENT
CHAPTER9 AUDIT SAMPLING
CHAPTER10 CASH AND FINANCIAL INVESTMENTS
CHAPTER11 ACCOUNTS RECEIVABLE£¬NOTES RECEIVBLE£¬AND REVENUE
CHAPTER12 INVENTORIES
CHAPTER13 PROPERTY£¬PLANT AND DQUIPMENT
CHAPTER14 ACCOUNTS PAYABLE AND OTHER LIABILITIES
CHAPTER15 DEBT AND EQUITY CAPITAL
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