Knowledge-Based Audit™ Procedures, 2009 (with CD-ROM)Topics and Contents |
| Auditing and Quality Control Standards and the KBA Methodology |
| Financial Statement Assertions, Audit Evidence, and Audit Documentation |
| Pre-Engagement Procedures and Audit Planning |
| Risk Assessment Procedures : Obtaining an Understanding of the Entity and Its Environment |
| Assessing the Risks of Material Misstatement |
| Performing Audit Procedures in Response To Assessed Risks |
| Extent of Audit Procedures and Sampling |
| Analytical Procedures |
| Cash |
| Investments in Securities, Derivative Instruments, and Hedging Activities |
| Accounts Receivable and Sales |
| Inventory |
| Property, Plant, and Equipment |
| Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets |
| Accounts Payable and Purchases |
| Payrolls and Other Liabilities |
| Income Taxes |
| Debt Obligations |
| Equity |
| Revenue and Expenses |
| General Audit Procedures |
| Evaluating and Concluding the Audit |
| Auditor's Reports |