Includes bibliographical references and index.

Contents: Introduction to assurance and financial statement auditing: An introduction to assurance and financial statement auditing -- The financial statement auditing environment -- Audit planning and basic auditing concepts: Audit planning, types of audit tests and materiality -- Risk assessment -- Evidence and documentation -- Internal control: Internal control in a financial statement audit -- Auditing internal control over financial reporting -- Statistical and non-statistical sampling tools for auditing: Audit sampling: an overview and application to tests of controls -- Audit sampling: an application to substantive tests of account balances -- Auditing business processes: Auditing the revenue process -- Auditing the purchasing process -- Auditing the human resource management process -- Auditing the inventory management process -- Auditing the financing/investing process: prepaid expenses; intangible assets and goodwill; and property, plant and equipment -- Auditing the financing/investing process: long-term liabilities, stockholders' equity and income statement accounts -- Auditing the financing/investing process: cash and investments -- Completing the audit and reporting responsibilities: Completing the audit engagement -- Reports on audited financial statements -- Professional responsibilities: Professional ethics , independence and quality control -- Assurance, related services and internal auditing: Assurance, related services and internal auditing --