| 1 | The demand for audit and other assurance services | 3 |
| 2 | The CPA profession | 25 |
| 3 | Audit reports | 45 |
| 4 | Professional ethics | 73 |
| 5 | Legal liability | 107 |
| 6 | Audit responsibilities and objectives | 133 |
| 7 | Audit evidence | 161 |
| 8 | Audit planning and analytical procedures | 193 |
| 9 | Materiality and risk | 231 |
| 10 | Section 404 audits of internal control and control risk | 269 |
| 11 | Fraud auditing | 313 |
| 12 | The impact of information technology on the audit process | 345 |
| 13 | Overall audit plan and audit program | 375 |
| 14 | Audit of the sales and collection cycle : tests of controls and substantive tests of transactions | 409 |
| 15 | Audit sampling for tests of controls and substantive tests of transactions | 443 |
| 16 | Completing the tests in the sales and collection cycle : accounts receivable | 483 |
| 17 | Audit sampling for tests of details of balances | 519 |
| 18 | Audit of the payroll and personnel cycle | 559 |
| 19 | Audit of the acquisition and payment cycle : tests of controls, substantive tests of transactions, and accounts payable | 581 |
| 20 | Completing the tests in the acquisition and payment cycle : verification of selected accounts | 611 |
| 21 | Audit of the inventory and warehousing cycle | 637 |
| 22 | Audit of the capital acquisition and repayment cycle | 665 |
| 23 | Audit of cash balances | 685 |
| 24 | Completing the audit | 711 |
| 25 | Other assurance services | 741 |
| 26 | Internal and governmental financial auditing and operational auditing | 769 |