PART TWO
The Financial Statement Audit
3. Engagement Planning;
4. Management Fraud and Audit Risk
5. Risk Assessment: Internal Control Evaluation
6. Employee Fraud and the Audit of Cash
7. Revenue and Collection Cycle
8. Acquisition and Expenditure Cycle;
9. Production Cycle;
10. Finance and Investment Cycle
11. Completing the Audit
12. Reports on Audited Financial Statements

PART THREE
Stand-Alone Modules
A. Other Public Accounting Services
B. Professional Ethics
C. Legal Liability
D. Internal Audits, Governmental Audits, and Fraud Examinations
E. Attributes Sampling
F. Variables Sampling
G. Data and Analytics in Auditing
H. Auditing and Information Technology

CASES