CHAPTER1 AN INTRODUCTION TO AUDITING
1 The demand for anditing
2 Major auditing developments of the20 century
3 Auditing,attestation,and assurance services
4 Types of audits
5 Types of auditors
6 The public accounting profession
7 Organizations that affect financial statement audits
CHAPTER2 AUDITEING STANDARDS
1 GAAS
2 The auditors'responsibility for detecting misstatements
3 The auditors'report
4 The attestation standards
5 Quality control in CPA firms
6 International accounting and auditing standards
CHAPTER3 RPOFESSIONAL ETHICS
1 The nature of ethics
2 The need for professional ethics
3 The AICPA code of professional conduct
4 Ethics for internal auditors
CHAPTER4 LDGAL LIALBILITY OF CPAS
1 The major legal concepts that relate to CPAs'liability
2 CPAs'liability to their clients under Common Law
3 Auditors'Common Law liability to third parties
4 Liability to third parties under Statutory Law
CHAPTER5 AUDIT EVIDENCE AND WORKING PAPERS
CHAPTER6 PLANNING THE AUDIT
CHAPTER7 INTERNAL CONTROL
CHAPTER8 CONSIDERATION OF INTERNAL CONTROL IN A COMPUTER ENVIRONMENT
CHAPTER9 AUDIT SAMPLING
CHAPTER10 CASH AND FINANCIAL INVESTMENTS
CHAPTER11 ACCOUNTS RECEIVABLE，NOTES RECEIVBLE，AND REVENUE
CHAPTER12 INVENTORIES
CHAPTER13 PROPERTY，PLANT AND DQUIPMENT
CHAPTER14 ACCOUNTS PAYABLE AND OTHER LIABILITIES
CHAPTER15 DEBT AND EQUITY CAPITAL
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