Auditing & Assurance Services

PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING
Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statement Auditing Environment
PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE
Chapter 3: Risk Assessment and Materiality
Chapter 4: Audit Evidence and Audit Documentation
PART III PLANNING THE AUDIT AND INTERNAL CONTROL
Chapter 5: Audit Planning and Types of Audit Tests
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting
PART IV STATISTICAL AND NON-STATISTICAL SAMPLING TOOLS FOR AUDITING
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances
PART V AUDITING BUSINESS PROCESSES
Chapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process
Chapter 12: Auditing the Human Resource Management Process
Chapter 13: Auditing the Inventory Management Process
Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment
Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders Equity and Income Statement Accounts
Chapter 16: Auditing Financing Process :Cash and Investments
PART VI COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES
Chapter 17: Completing the Engagement
Chapter 18: Reports on Audited Financial Statements
PART VII PROFESSIONAL RESPONSIBILITIES
Chapter 19: Professional Ethics, Independence and Quality Control
PART VIII ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING SERVICES
Chapter 20: Assurance, Related Services and Internal Auditing

Aasmund Eilifsen is Professor in Auditing at the Department of Accounting, Auditing and Law, Norwegian School of Economics and Business Administration. William F. Messier Jr. is the Kenneth and Tracy Knauss Professor of Accounting at University of Nevada, Las Vegas and the PricewaterhouseCoopers Professor II at the Norwegian School of Economics and Business Administration. Steven M. Glover is the Mary & Ellis Professor of Accounting at the Marriott School of Management, Brigham Young University. Douglas F. Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University.