Part 1. Audit Framework, Profession, and Standards.- Chapter 1. Overview, History, and Overall objectives of Auditing.- Chapter 2. The Audit Profession: The US Sarbanes-Oxley Act.- Chapter 3. The International Auditing and Assurance Standards Board.
- Chapter 4. Generally Accepted Auditing Standards, Audit Planning & Engagement Quality Review.- Chapter 5. Other Engagements, Reports, and Accounting Services.- Chapter 6. Agreed-Upon Procedures.- Chapter 7. Professional Standards: Independence, Integrity, and Objectivity.
- Part 2. Audit Planning.- Chapter 8. Audit Planning, Testing and Materiality.- Part 3. Audit Evidence Processing.- Chapter 9. Audit Evidence and Documentation.
- Chapter 10. Audit Risks: Identification and Procedures.- Chapter 11. Audit Sampling.- Chapter 12. Auditing Accounting Estimates, Including Fair Value Accounting Estimates.- Chapter 13. Related Party Transactions.
- Chapter 14. Significant Unusual Transactions.- Chapter 15. Subsequent Events; and Going Concern.- Chapter 16. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information.- Chapter 17. Consideration of Fraud and of Internal Control Over Financial Reporting Audit.
- Chapter 18. Financial Statements' Audit.- Chapter 19. The Integrated Audit Process.- Chapter 20. Audits of Group Financial Statements.- Chapter 21. Communications with Audit Committees.
- Chapter 22. Audit Tools: Financial Ratios Analysis.- Chapter 23. Corporate Governance, Accounting, and Auditing Scandals.- Chapter 24. Auditor Legal Liability.- Chapter 25. Forensic Auditing.
- Answers to Chapter Questions.