Part 1: The Profession of Auditing1. The Assurance Services Market2. The Audit Standards' Setting Process3. Audit Reports4. Ethics and the Audit Profession5. Legal Liability Considerations for Auditors Part 2: The Process of Auditing6. Audit Responsibilities and Objectives7. Nature and Type of Audit Evidence8. Audit Planning9. Considering Materiality and Audit Risk10. Considering Internal Control11. Implications of Information Technology for the Audit Process12. Developing the Overall Audit Plan and Audit ProgramPart 3 Application of the Audit Process to the Sales and Collection Cycle13. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of 14. Transactions15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable17. Audit Sampling for Tests of Details of BalancesPart 4 Application of the Audit Process to Other Cycles18. Audit of the Acquisitions and Payment Cycle: Tests of Controls, Substantive Tests of 19. Transactions, and Accounts Payable20. Audit of the Inventory and Warehousing Cycle21. Audit of the Payroll and Personnel Cycle22. Audit of the Capital Acquisition and Repayment Cycle23. Audit of Cash BalancesPart 5: Completing the Audit24. Audit CompletionPart 6: Professional Responsibilities and Other Services25. Other Assurance Services26. Internal and Governmental Financial Auditing and Operational Auditing