Table of Contents

Introduction. Part I: Getting an Auditing Initiation. Chapter 1: Taking Auditing into Account. Chapter 2: The Role of Auditing in Public Accounting. Chapter 3: Understanding Professional Standards and Ethics. Part II: Performing the Initial Auditing Steps. Chapter 4: Getting Engaged: Preparing to Conduct an Audit. Chapter 5: Assessing Audit Risk. Chapter 6: Collecting and Documenting Audit Evidence. Chapter 7: Auditing a Client's Internal Controls. Chapter 8: Sampling the Records. Part III: Auditing How a Client Conducts Business. Chapter 9: The Revenue Process: Auditing How a Business Makes Money. Chapter 10: The Purchasing Process: Auditing How a Business Spends Money. Chapter 11: The Human Resources Process: Auditing Personnel Practices. Chapter 12: Inventory Management: Auditing How a Business Manages Its Products. Part IV: Focusing on a Client's Finances. Chapter 13: Auditing Fixed and Intangible Assets. Chapter 14: Auditing Long-Term Liabilities and Stockholder Equity. Chapter 15: Auditing Cash and Investments. Part V: Completing the Audit. Chapter 16: Performing Final Due Diligence. Chapter 17: Wrapping It Up: Issuing the Report. Chapter 18: The Spectrum of Engagement Services. Part VI: The Part of Tens. Chapter 19: Ten Procedures to Obtain Audit Evidence. Chapter 20: Ten Tips to Stay Educated in Audit Procedures. Index.

About the Author

Maire Loughran is a self-employed certified public accountant (CPA) who has prepared compilation, review, and audit reports for fifteen years. Additionally, she is a university professor of undergraduate- and graduate-level accounting classes.