Auditing: A Risk-Based Approach to Conducting a Quality Audit

Abstract

1. Auditing: Integral to the Economy. 2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality. 3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors. 4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions. 5. Professional Auditing Standards and the Audit Opinion Formulation Process. 6. A Framework for Audit Evidence. 7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement. 8. Specialized Audit Tools: Sampling and Generalized Audit Software. 9. Auditing the Revenue Cycle 10. Auditing Cash and Marketable Securities 11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle. 12. Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal. 13. Auditing Debt Obligations and Stockholders' Equity Transactions. 14. Activities Required in Completing a Quality Audit. 15. Audit Reports on Financial Statements. 16. Advanced Topics Concerning Complex Auditing Judgments. 17. Other Services Provided by Audit Firms. Auditing Standards Appendix. ACL Appendix. Case Index. Auditing in Practice, Emerging Issues and Fraud Focus Index by Chapter. Index.

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