Includes index.

Contents: The Role of the author in the American economy -- Professional standards -- Professional ethics -- Legal liability of auditors -- Audit evidence -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer environment -- Audit sampling -- Audit working papers; examination of the general records -- Cash and marketable securities -- Accounts receivable, notes receivable, and sales transactions -- Inventories and cost of goods sold -- Property, plant, and equipment: depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' reports -- Other attestation and accounting services -- Internal, operation, and compliance auditing.