Pte. 1. The auditing profession -- Cap. 1. The demand for audit and other assurance services -- 2. The CPA profession -- 3. Audit reports -- 4. Professional ethics -- 5. Legal liability -- Pte. 2. The audit process -- Cap. 6. Audit responsabilities and objectives -- 7. Audit evidence -- 8. Audit planning and analytical procedures -- 9. Materiality and risk -- 10. Section 404 audits of internal control and control risk -- 11. Fraud auditing -- 12. The impact of information technology on the audit process -- 13. Overall audit plan and audit program -- Pte. 3. Application of the audit process to the sales and collection cycle -- Cap. 14. Audit of the sales and collection cycle test of controls and substantive test of transactions -- 15. Audit sampling for test of controls and substantive test of transactions -- 16. Completing the test in the sales and collection cycle: accounts receivable -- 17. Audit sampling for test of details of balances -- Pte. 4. Application of the audit process to other cycles -- Cap. 18. Audit of the acquisition and payment cycle: test of controls, substantive test of transactions, and accounts payable -- 19. Completing the test in the acquisition and payment cycle: verification of selected accounts -- 20. Audit of the payroll and personnel cycle -- 21. Audit of the inventory and warehousing cycle -- 22. Audit of capital acquisition and repayment cycle -- 23. Audit of cash balances -- Pte. 5. Completing the audit -- 24. Completing the audit -- Pte. 6. Other assurance and nonassurance services -- Cap. 25. Other assurance services -- 26. Internal and governmental financial auditing and operational auditing.

Requerimientos del sistema para el CD-ROM acompañante: (PC) 200 MHz Procesador; 32 MB RAM; Windows 2000, XP, or NT 4.0, o posterior; unidad de CD-Rom de 8X; tarjeta de sonido; tarjeta graficadora VGA con un mínimo de 256 colores; resolución de 800 x 600. (Mac) Power-Macintosh; 128 MB RAM; OS X 10.2 y superior.

Disponible en la Colección General.