| 1 | Auditing and the Public Accounting Profession | |
| 2 | Financial Statement Audits and Auditors' Responsibilities | |
| 3 | Professional Ethics | |
| 4 | Auditor's Legal Liability | |
| 5 | Audit Objectives, Evidence, and Working Papers | |
| 6 | Accepting the Engagement and Planning the Audit | |
| 7 | Materiality, Risk, and Preliminary Audit Strategies | |
| 8 | Understanding the Internal Control Structure | |
| 9 | Assessing Control Risk/Tests of Controls | |
| 10 | Detection Risk and the Design of Substantive Tests | |
| 11 | Audit Sampling in Tests of Controls | |
| 12 | Audit Sampling in Substantive Tests | |
| 13 | Auditing Electronic Data Processing Systems | |
| 14 | Auditing the Revenue Cycle | |
| 15 | Auditing the Expenditure Cycle | |
| 16 | Auditing the Production and Personnel Services Cycles | |
| 17 | Auditing the Investing and Financing Cycles | |
| 18 | Auditing Cash Balances | |
| 19 | Completing the Audit/Postaudit Responsibilities | |
| 20 | Reporting on Audited Financial Statements | |
| 21 | Other Services and Reports | |
| 22 | Internal, Operational, and Governmental Auditing | |
| 23 | The Independent Accountant and the Securities and Exchange Commission | |
| Appendix X: Auditing Research | |