Instructor's Guide Intro Material

Instructor's Guide Intro Material - CONTENTS Page Course...

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Unformatted text preview: CONTENTS Page Course Approach Suggestions..........................................................................................iv One-Quarter Schedule..............................................................................................v One-Semester Schedule..........................................................................................vi One-Quarter Assignment Schedule.........................................................................vii One-Semester Assignment Schedule......................................................................ix Assignment of Computer-Related Problems............................................................xi Companion Website................................................................................................xii Chapter Opening Vignettes -- Lessons from Practice.............................................xii Use of ACL Software ............................................................................................... xii Use of Systems Understanding Aid ........................................................................xiii Use of Integrated Audit Practice Case ....................................................................xiii Use of Auditing Cases ............................................................................................xiii Suggested Term Projects.......................................................................................xiii Summary of Additional, Changed, and Deleted Problem Material.........................xxii CHAPTERS I. THE AUDITING PROFESSION 1 The Demand for Audit and Other Assurance Services.................................1-1 2 The CPA Profession.....................................................................................2-1 3 Audit Reports................................................................................................3-1 4 Professional Ethics.......................................................................................4-1 5 Legal Liability................................................................................................5-1 II. THE AUDIT PROCESS 6 Audit Responsibilities and Objectives...........................................................6-1 7 Audit Evidence.............................................................................................7-1 8 Audit Planning and Analytical Procedures...................................................8-1 9 Materiality and Risk......................................................................................9-1 10 Section 404 Audits of Internal Control and Control Risk............................10-1 11 Fraud Auditing............................................................................................11-1 12 The Impact of Information Technology on the Audit Process.....................12-1 13 Overall Audit Plan and Audit Program........................................................13-1 III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION...
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Instructor's Guide Intro Material - CONTENTS Page Course...

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