Montgomery's Auditing

Abstract

THE AUDIT ENVIRONMENT. An Overview of Auditing. Organization and Structure of the Auditing Profession. Auditing Standards and Professional Conduct. Auditor's Professional Responsibility. Auditor's Legal Liability. THEORY AND CONCEPTS. The Audit Process. Engagement Planning and Management. Overview of Internal Control. Understanding Entity-Level Controls. Understanding Activity-Level Controls. Assessing Control Risk and Developing the Audit Strategy. Auditing the Revenue Cycle. Auditing the Purchasing Cycle. Substantive Tests. The Use of Audit Sampling. AUDITING SPECIFIC ACCOUNTS. Auditing Cash and Accounts Receivable. Auditing Inventories and Cost of Sales. Auditing Investments, Prepayments, and Accruals, and Property, Plant, and Equipment. Auditing Accounts Payable, Income Taxes, Debt and Equity, and Disclosures. COMPLETING THE WORK AND REPORTING THE RESULTS. Completing the Audit. Reporting on Audited Financial Statements. Reporting on Audit-Related Services and on Certain Nonaudit Services. Attestation Engagements. Compliance Auditing.

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