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Contents
 1. The role of the auditor in the American economy 2. Professional ethics 3. Legal liability of auditors 4. The public accounting profession: Planning the audit 5. Internal control 6. Internal control over EDP activities 7. Evidence - what kind and how much? 8. Audit sampling 9. Audit working papers: Quality control for audits 10. Designing audit programs; examination of the general records 11. Cash and marketable securities 12. Accounts receivable, notes receivable, and sales transactions 13. Inventories and cost of goods sold 14. Property, plant and equipment 15. Accounts payable and othe liabilities 16. Debt and equity capital: loss contingencies 17. Firther verification of revenue and expences 18. Auditor's report 19. Other attestation and accountig services |