CHAPTER1 AN INTRODUCTION TO AUDITING 1 The demand for anditing 2 Major auditing developments of the20 century 3 Auditing,attestation,and assurance services 4 Types of audits 5 Types of auditors 6 The public accounting profession 7 Organizations that affect financial statement audits CHAPTER2 AUDITEING STANDARDS 1 GAAS 2 The auditors'responsibility for detecting misstatements 3 The auditors'report 4 The attestation standards 5 Quality control in CPA firms 6 International accounting and auditing standards CHAPTER3 RPOFESSIONAL ETHICS 1 The nature of ethics 2 The need for professional ethics 3 The AICPA code of professional conduct 4 Ethics for internal auditors CHAPTER4 LDGAL LIALBILITY OF CPAS 1 The major legal concepts that relate to CPAs'liability 2 CPAs'liability to their clients under Common Law 3 Auditors'Common Law liability to third parties 4 Liability to third parties under Statutory Law CHAPTER5 AUDIT EVIDENCE AND WORKING PAPERS CHAPTER6 PLANNING THE AUDIT CHAPTER7 INTERNAL CONTROL CHAPTER8 CONSIDERATION OF INTERNAL CONTROL IN A COMPUTER ENVIRONMENT CHAPTER9 AUDIT SAMPLING CHAPTER10 CASH AND FINANCIAL INVESTMENTS CHAPTER11 ACCOUNTS RECEIVABLE，NOTES RECEIVBLE，AND REVENUE CHAPTER12 INVENTORIES CHAPTER13 PROPERTY，PLANT AND DQUIPMENT CHAPTER14 ACCOUNTS PAYABLE AND OTHER LIABILITIES CHAPTER15 DEBT AND EQUITY CAPITAL ……
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