Montgomery′s Auditing – Continuing Professional Education Version 12e

THE AUDIT ENVIRONMENT.
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<br /> An Overview of Auditing.
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<br /> Organization and Structure of the Auditing Profession.
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<br /> Auditing Standards and Professional Conduct.
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<br /> Auditor′s Professional Responsibility.
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<br /> Auditor′s Legal Liability.
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<br /> THEORY AND CONCEPTS.
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<br /> The Audit Process.
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<br /> Engagement Planning and Management.
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<br /> Overview of Internal Control.
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<br /> Understanding Entity–Level Controls.
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<br /> Understanding Activity–Level Controls.
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<br /> Assessing Control Risk and Developing the Audit Strategy.
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<br /> Auditing the Revenue Cycle.
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<br /> Auditing the Purchasing Cycle.
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<br /> Substantive Tests.
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<br /> The Use of Audit Sampling.
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<br /> AUDITING SPECIFIC ACCOUNTS.
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<br /> Auditing Cash and Accounts Receivable.
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<br /> Auditing Inventories and Cost of Sales.
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<br /> Auditing Investments, Prepayments, and Accruals, and Property, Plant, and Equipment.
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<br /> Auditing Accounts Payable, Income Taxes, Debt and Equity, and Disclosures.
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<br /> COMPLETING THE WORK AND REPORTING THE RESULTS.
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<br /> Completing the Audit.
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<br /> Reporting on Audited Financial Statements.
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<br /> Reporting on Audit–Related Services and on Certain Nonaudit Services.
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<br /> Attestation Engagements.
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<br /> Compliance Auditing.