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THE AUDITING ENVIRONMENT. Auditing and the Public Accounting Profession. Financial Statement Audits and Auditor's Responsibilities. Professional Ethics. Auditor's Legal Liability. AUDITING PLANNING. Overview of the Audit Process. Audit Evidence, Audit Objectives, Audit Programs and Working Papers. Accepting the Engagement and Planning the Audit. Materiality, Risk, and Preliminary Audit Strategies. Understanding Internal Control. AUDIT TESTING METHODOLOGY. Assessing Control Risk/Tests of Controls. Detection Risk and the Design of Substantive Tests. Audit Sampling in Tests of Controls. Audit Sampling in Substantive Tests. AUDITING THE TRANSACTION CYCLES. Auditing the Revenue Cycle. Auditing the Expenditure Cycle. Auditing the Production and Personnel Services Cycles. Auditing the Investing and Financing Cycles. Auditing Investments and Cash Balances. COMPLETING THE AUDIT, REPORTING, AND OTHER SERVICES. Completing the Audit/Postaudit Responsibilities. Reporting on Audited Financial Statements. Other Services and Reports. Assurance Services. Internal, Operational, and Governmental Auditing. Appendix A: Auditing Research. Index.