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审计学英文版教案
Chapter 1 The Demand for Audit and Other Assurance Services
Chapter 2 The CPA Profession
Chapter 3 Audit Reports
Chapter 4 Professional Ethics
Chapter 5 Legal Liability
Chapter 6 Audit Responsibilities and Objectives
Chapter 7 Audit Evidence
Chapter 8 Audit Planning and Analytical Procedures
Chapter 9 Materiality and Risk
Chapter 10 Section 404 Audits of Internal Control and Control Risk
Chapter 11 Fraud Auditing
Chapter 12 The Impact of Information Technology on the Audit Process
Chapter 13 Overall Audit Plan and Audit Program
Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Chapter 17 Audit Sampling for Tests of Details of Balances
Chapter 18 Audit of the Payroll and Personnel Cycle
Chapter 19 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Chapter 20 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Chapter 21 Audit of the Inventory and Warehousing Cycle
Chapter 22 Audit of the Capital Acquisition and Repayment Cycle
Chapter 23 Audit of Cash Balances
Chapter 24 Completing the Audit
Chapter 25 Other Assurance Services
Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing