Auditing: A Risk Analysis Approach

Abstract

PART 1: THE AUDITING PROFESSION. 1. Auditing, Attestation and Assurance. 2. Defining Professional Responsibility: Quality Standards and Ethics. 3. Maintaining Professional Responsibility: Regulation and Legal Liability. PART 2: PLANNING THE AUDIT. 4. Audit Evidence and Audit Programs. 5. Audit Planning: Assessment of Inherent Risk and Materiality. 6. Internal Control: Concepts. 7. Audit Planning: Assessment of Control Risk. 8. Internal Control and Computer Based Information Systems (CBIS). PART 3: CONDUCTING THE AUDIT. 9. Statistical Sampling for Testing Control Procedures. 10. Statistical Sampling for Substantive Testing. 11. Substantive Audit Testing: Revenue Cycle. 12. Substantive Audit Testing: Expenditure Cycle. 13. Substantive Audit Testing: Financing and Investing Cycle and Completing the Audit. PART 4: REPORTING THE RESULTS OF THE AUDIT. 14. Audit Reports. PART 5: OTHER ATTESTATION AND ASSURANCE SERVICES. 15. Other Assurance Services. 16. Operational and Governmental Compliance Auditing. Biltrite Bicycles Inc.: A Computerized Practice Case.

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