Auditing / David N. Ricchiute

Includes index.

Part I: Responsibilities and Reporting -- An Introduction to Audit and Other Assurance Services -- Standards, Materiality, and Risk -- Audit Reports -- Professional Ethics -- Legal Liability -- Part 2: The Audit Process and Internal Control -- Evidence -- The Audit Process and Detecting Fraud -- Internal Control -- Part 3: Auditing the Revenue/Receipt and the Expenditure/Disbursement Cycles -- Audit Sampling -- Sales and Cash Receipts Transactions -- Accounts Receivable and Cash Balances -- Purchases and Cash Disbursements Transactions -- Accounts Payable, Prepaids, and Accrued Liabilities -- Part 4: Auditing Other Cycles and Completing an Audit -- Personnel and Payroll -- Inventory and Fixed Assets -- Investments, Debt, and Equity -- Completing an Audit -- Part 5: Other Assurance and Attestation Services, Compliance and Internal Auditing -- Other Assurance and Attestation Services -- Compliance and Internal Auditing