Introduction 1
Part I: Getting an Auditing Initiation 7
Chapter 1: Taking Auditing into Account 9
Chapter 2: The Role of Auditing in Public Accounting 21
Chapter 3: Understanding Professional Standards and Ethics 33
Part II: Performing the Initial Auditing Steps 45
Chapter 4: Getting Engaged: Preparing to Conduct an Audit 47
Chapter 5: Assessing Audit Risk 67
Chapter 6: Collecting and Documenting Audit Evidence 91
Chapter 7: Auditing a Client’s Internal Controls 111
Chapter 8: Sampling the Records 133
Part III: Auditing How a Client Conducts Business 153
Chapter 9: The Revenue Process: Auditing How a Business Makes Money 155
Chapter 10: The Purchasing Process: Auditing How a Business Spends Money 181
Chapter 11: The Human Resources Process: Auditing Personnel Practices 201
Chapter 12: Inventory Management: Auditing How a Business Manages Its Products 219
Part IV: Focusing on a Client’s Finances 239
Chapter 13: Auditing Fixed and Intangible Assets 241
Chapter 14: Auditing Long-Term Liabilities and Stockholder Equity 261
Chapter 15: Auditing Cash and Investments 283
Part V: Completing the Audit 297
Chapter 16: Performing Final Due Diligence 299
Chapter 17: Wrapping It Up: Issuing the Report 313
Chapter 18: The Spectrum of Engagement Services 325
Part VI: The Part of Tens 339
Chapter 19: Ten Procedures to Obtain Audit Evidence 341
Chapter 20: Ten Tips to Stay Educated in Audit Procedures 345
Index 349
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.
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