The Auditing Profession, The CPA Profession, Audit Reports, Professional Ethics, Legal Liability, The Audit Process (Audit Responsibilities and Objectives), Audit Evidence, Audit Planning and Analytical Procedures, Materiality and Risk, Internal Control and Control Risk, Fraud Auditing, The Impact of Information Technology on Audit Process, Overall Audit Plan and Audit Program, Application of the Audit Process to the Sales and Collection Cycle (Audit of the Sales and Collection Cycle : Tests of Controls and Subtantive Tests of Transactions), Audit Sampling for Tests of Controls and Substantive Tests of Transactions, Completing the Tests in the Sales and Collection Cycle : Accounts Receivable, Audit Sampling for Tests of Detail of Balances, Application of the Audit Process to Other Cycles, Audit of the Acquisition and Payment Cycle : Tests of Controls, Substantive Tests of Transactions, and Accounts Payable, Completing the Tests in The Acquistition and Payment Cycle : Verification of Selected Accounts.