TABLE OF CONTENTS

1: The Role of the Public Accountant in the American Economy
2: Professional Standards
3: Professional Ethics
4: Legal Liability of CPAs
5: Audit Evidence and Documentation
6: Planning the Audit; Designing Audit Programs
7: Internal Control
8: Consideration of Internal Control in a Computer Environment
9: Audit Sampling
10: Cash and Financial Investments
11: Accounts Receivable, Notes Receivable, and Revenue
12: Inventories and Cost of Goods Sold
13: Property, Plant, and Equipment: Depreciation and Depletion
14: Accounts Payable and Other Liabilities
15: Debt and Equity Capital
16: Auditing Operations and Completing the Audit
17: Auditors’ Reports
18: Special Reports and Accounting and Review Services
19: Other Assurance Services
20: Internal, Operational, and Compliance Auditing