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PART1 The Auditing Profession

1 The Demand for Audit and Other Assurance Services Learning Objectives

Nature of Auditing

Distinction Between Auditing and Accounting

Economic Demand for Auditing

Assurance Services

Types of Audits

Types of Auditors

Certified Public Accountant

2 The CPA Profession Learning Objectives

Certified Public Accounting Firms

Activities of CPA Firms

Structure of CPA Firms

Sarbanes-Oxley Act and Public Company Accounting Oversight Board

Securities and Exchange Commission

American Institute of Certified Public Accountants (AICPA)

Generally Accepted Auditing Standards

Statements on Auditing Standards

International Standards on Auditing

Quality Control

3 Audit Reports Learning Objectives

Standard Unqualified Audit Report

Combined Reports on Financial Statements and Internal Control Over Financial Reporting Under Section of the Sarbanes-Oxley Act

Unqualified Audit Report with Explanatory Paragraph or Modified Wording

Departures from an Unqualified Audit Report

Materiality

Discussion of Conditions Requiring a Departure

Auditor's Decision Process for Audit Reports

Impact of E-Commerce on Audit Reporting

4 Professional Ethics Leamlng Objectives

What Are Ethics?

Ethical Dilemmas

Special Need for Ethical Conduct in Professions

Code of Professional Conduct

Independence

Independence Rule of Conduct and Interpretations

Other Rules of Conduct

Enforcement

5 Legal Liability Learning Objectives

Changed Legal Environment

Distinguishing Business Failure, Audit Failure, and Audit Risk

Legal Concepts Affecting Liability

Liability to Clients

Liability to Third Parties Under Common Law

Civil Liability Under the Federal Securities Laws

Criminal Liability

The Profession's Response to Legal Liability

Protecting Individual CPAs from Legal Liability

PART2 The Audit Process

6 Audit Responsibilities and Objectives Learning Objectives

Objective of Conducting an Audit of Financial Statements

Management's Responsibilities

Auditor's Responsibilities

Financial Statement Cycles

Setting Audit Objectives

Management Assertions

Transaction-Related Audit Objectives

Balance-Related Audit Objectives

Presentation and Disclosure-Related Audit Objectives

How Audit Objectives Are Met

7 Audit Evidence Learning Objectives

Nature of Evidence

Audit Evidence Decisions

Persuasiveness of Evidence

Types of Audit Evidence

Audit Documentation

8 Audit Planning and Analytical Procedures Learning Objectives

Planning

Accept Client and Perform Initial Audit Planning

Understand the Client's Business and Industry

Assess Client Business Risk

Perform Preliminary Analytical Procedures

Summary of the Parts of Audit Planning

Analytical Procedures

Five Types of Analytical Procedures

Common Financial Ratios

9 Materlallty and Risk Learning Objectives

Materiality

Set Preliminary Judgment about Materiality

Allocate Preliminary Judgment about Materiality to Segments(Tolerable Misstatement)

Estimate Misstatement and Compare with Preliminary Judgment

Risk

Types of Risks

Assessing Acceptable Audit Risk

Assessing Inherent Risk

Relationship of Risks to Evidence and Factors Influencing Risks

Evaluating Results

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PART3 Application of the Audit Process to the Sales and Collection Cycle

PART4 Application of the Audit Process to Other Cycles

PART5 Completing the Audit