Auditing and Assurance Services, Third International Edition with ACL software CD

Part I: 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 II: 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 III: Internal Control

Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting

Part IV: Statistical and Non-statistical 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 V: 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 Goodwill; 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 VI: Completing the Audit and Reporting Responsibilities

Chapter 17: Completing the Audit Engagement
Chapter 18: Reports on Audited Financial Statements

Part VII: Professional Responsibilities

Chapter 19: Professional Ethics, Independence and Quality Control

Part VIII: Assurance, Related Services and Internal Auditing

Chapter 20: Assurance, Related Services and Internal Auditing

Auditing & Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent International Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs), other IAASB standards and the IESBA Code of Ethics for Professional Accountants.