Gleim Accounting: EQE: Cross-References: Subunit Cross-References to Auditing Textbooks

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Subunit Cross-References to Auditing Textbooks

This section contains the tables of contents of current auditing textbooks with cross-references to the related subunits or study units in Gleim EQE Auditing & Systems. Systems topics are all covered in Gleim Study Unit 22, “Information Systems,” so we did not list systems textbooks in this cross-reference. The auditing texts are listed in alphabetical order by the first author. As you study a particular chapter in your auditing textbook, you can easily determine which subunit(s) to study in your Gleim EQE material.

AUDITING TEXTBOOKS

Arens, Elder, Beasley, and Hogan, Auditing and Assurance Services, Seventeenth Edition, Pearson, 2020.

Hall, Information Technology Auditing, Fourth Edition, Cengage Learning, 2016.

Hooks, Auditing and Assurance Services: Understanding the Integrated Audit, First Edition, John Wiley & Sons, Inc., 2010.

Johnson, Wiley, Moroney, Campbell, and Hamilton, Auditing: A Practical Approach with Data Analytics, Second Edition, John Wiley & Sons, Inc., 2021.

Johnstone, Gramling, and Rittenberg, Auditing: A Risk-Based Approach, Eleventh Edition, Cengage Learning, 2019.

Knechel and Salterio, Auditing: Assurance & Risk, Fourth Edition, Routledge, 2016.

Louwers, Bagley, Blay, Strawser, and Thibodeau, Auditing & Assurance Services, Ninth Edition, McGraw-Hill, Inc., 2024.

Messier, Glover, and Prawitt, Auditing & Assurance Services: A Systematic Approach, Eleventh Edition, McGraw-Hill, Inc., 2019.

Reding, Sobel, et al., Internal Auditing: Assurance & Advisory Services, Fourth Edition, The Institute of Internal Auditors, 2017.

Savage, Brannock, and Foksinska, Accounting Information Systems: Connecting Careers, Systems, and Analytics, First Edition, John Wiley & Sons, Inc., 2022.

Sawyer, et al., Sawyer’s Guide for Internal Auditors, Seventh Edition, The Institute of Internal Auditors, Inc., 2019.

Stephens and Smith, Introduction to Auditing & Assurance Services, Second Edition, MyEducator, 2020.

Stuart, Auditing and Assurance Services: An Applied Approach, First Edition, McGraw-Hill/Irwin, 2011.

Whittington and Pany, Principles of Auditing and Other Assurance Services, Twenty-Second Edition, McGraw-Hill, Inc., 2022.

AUDITING TEXTBOOKS

Arens, Elder, Beasley, and Hogan, Auditing and Assurance Services, Seventeenth Edition, Pearson, 2020.

Part 1: The Auditing Profession
	Chapter	1 -	The Demand for Audit and Other Assurance Services - 1.1-1.4
	Chapter	2 -	The CPA Profession - SU 2
	Chapter	3 -	Audit Reports - SUs 15-17
	Chapter	4 -	Professional Ethics - 2.1-2.7
	Chapter	5 -	Legal Liability - 2.8
Part 2: The Audit Process
	Chapter	6 -	Audit Responsibilities and Objectives - 2.5-2.7
	Chapter	7 -	Audit Evidence - SUs 10-14
	Chapter	8 -	Audit Planning and Materiality - 3.1-3.3
	Chapter	9 -	Assessing the Risk of Material Misstatement - 3.3, 8.1
	Chapter	10 -	Assessing and Responding to Fraud Risks - 3.3-3.7, 8.2-8.3
	Chapter	11 -	Internal Control and COSO Framework - SU 5
	Chapter	12 -	Assessing Control Risk and Reporting on Internal Controls - 5.1-5.3, 9.3
	Chapter	13 -	Overall Audit Strategy and Audit Program - SU 3, 4.1-4.2
Part 3: Application of the Audit Process to the Sales and Collection Cycle
	Chapter	14 -	Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions - SU 6, SU 11
	Chapter	15 -	Audit Sampling for Tests of Controls and Substantive Tests of Transactions - 14.2
	Chapter	16 -	Completing the Tests in the Sales and Collection Cycle: Accounts Receivable - 11.1
	Chapter	17 -	Audit Sampling for Tests of Details of Balances - 14.3-14.4
Part 4: Application of the Audit Process to Other Cycles
	Chapter	18 -	Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable - 7.1-7.2, 12.1
	Chapter	19 -	Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts - 7.1-7.3, 12.1
	Chapter	20 -	Audit of the Payroll and Personnel Cycle - 7.4-7.5, 12.7
	Chapter	21 -	Audit of the Inventory and Warehousing Cycle - 7.1-7.2, 12.2
	Chapter	22 -	Audit of the Capital Acquisition and Repayment Cycle - 7.6, 12.3
	Chapter	23 -	Audit of Cash and Financial Instruments - 11.2, 12.4
Part 5: Completing the Audit
	Chapter	24 -	Completing the Audit - SU 4, SU 15
Part 6: Other Assurance and Nonassurance Services
	Chapter	25 -	Other Assurance Services - 17.10-17.11, SUs 18-19
	Chapter	26 -	Internal and Governmental Financial Auditing and Operational Auditing - SUs 20-21

Hall, Information Technology Auditing, Fourth Edition, Cengage Learning, 2016.

	Chapter	1 -	Auditing, Assurance, and Internal Control - 1.1-1.3, SUs 5-8
	Chapter	2 -	IT Governance - 22.1, 22.7-22.8
	Chapter	3 -	System Security I -- Networks and Operating Systems - 22.1, 22.6, 22.9
	Chapter	4 -	System Security II -- Data Management - 22.4-22.5, 22.9-22.10
	Chapter	5 -	Systems Development and Program Change Procedures - 22.8
	Chapter	6 -	Overview of Transaction Processing and Financial Reporting Systems - 5.5, SUs 6-7
	Chapter	7 -	Computer-Assisted Audit Tools and Techniques - 10.4
	Chapter	8 -	CAATTs for Data Extraction and Analysis - 10.4
	Chapter	9 -	Application Controls and Substantive Testing I -- The Revenue Cycle - SU 6, SU 11
	Chapter	10 -	Application Controls and Substantive Testing II -- The Expenditure Cycle - SU 7, SU 12
	Chapter	11 -	Enterprise Resource Planning Systems - 22.7
	Chapter	12 -	Ethics, Fraud Schemes, and Fraud Detection - SU 2, 3.6-3.7

Hooks, Auditing and Assurance Services: Understanding the Integrated Audit, First Edition, John Wiley & Sons, Inc., 2010.

Part I: Introduction
	Chapter	1 -	An Introduction to Auditing - SU 1
	Chapter	2 -	Overview of an Integrated Audit - 1.2, 10.1
Part II: The Audit Environment
	Chapter	3 -	The Auditor’s Role in Society - 1.1
	Chapter	4 -	Legal Environment Affecting Audits - 3.6-3.7, SU 2
Part III: Executing an Integrated Audit
	Chapter	5 -	Client Acceptance and Continuance and Preliminary Engagement Procedures - 3.1-3.2
	Chapter	6 -	Audit Planning and Risk Assessment - 3.3-3.7, SU 4
	Chapter	7 -	Internal Control, Understanding Internal Control over Financial Reporting and Auditing Design Effectiveness - SU 5
	Chapter	8 -	Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting - 5.5, SU 8, 14.1-14.2
	Chapter	9 -	Substantive Procedures and the Financial Statement Audit - 3.5, 10.1-10.2, 14.1, 14.3-14.4
	Chapter	10 -	The Revenue Process Cycle: Sales, Billing, and Collection in the Health-Care Provider and Retailing Industries - SU 6, SU 11
	Chapter	11 -	Completing the Integrated Audit and Reporting - SU 9, SU 13, SUs 15-16
Part IV: Additional Transaction Cycles and Other Topics
	Chapter	12 -	Auditing Acquisition and Payments Processes: Purchases, Cash Disbursements and Related Activities in the Automotive Industry - 7.1-7.2, 12.1-12.2
	Chapter	13 -	The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in the Service Industries - 7.4-7.5, 9.4, 12.7
	Chapter	14 -	The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry - 7.1-7.2, 12.2
	Chapter	15 -	Assets, Liabilities, and Equity Related to the Financing Cycle - 7.6, SU 12
	Chapter	16 -	Topics Beyond the Integrated Audit - SUs 17-20

Johnson, Wiley, Moroney, Campbell, and Hamilton, Auditing: A Practical Approach with Data Analytics, Second Edition, John Wiley & Sons, Inc., 2021.

	Chapter	1 -	Introduction and Overview of Audit and Assurance - SU 1
	Chapter	2 -	Professionalism and Professional Responsibilities - SU 2
	Chapter	3 -	Risk Assessment Part 1: Audit Risk and Audit Strategy - SUs 3-4
	Chapter	4 -	Risk Assessment Part 2: Understanding the Client - SU 3, SU 8
	Chapter	5 -	Audit Evidence - SUs 10-13
	Chapter	6 -	Gaining an Understanding of the Client’s System of Internal Control - SUs 5-9
	Chapter	7 -	Risk Response: Performing Tests of Controls - SU 14
	Chapter	8 -	Audit Data Analytics - 8.1-8.2, 14.2
	Chapter	9 -	Risk Response: Performing Substantive Procedures - SUs 11-12
	Chapter	10 -	Risk Response: Audit Sampling for Substantive Procedures - 14.1, 14.3-14.4
	Chapter	11 -	Auditing the Revenue Process - SU 6, SU 11
	Chapter	12 -	Auditing the Purchasing and Payroll Processes - SU 7, 12.1, 12.7
	Chapter	13 -	Auditing Cash, Inventory, and Related Income Statement Accounts - 6.2, 11.2
	Chapter	14 -	Auditing Investing and Financing Activities - 12.3-12.6
	Chapter	15 -	Completing the Audit - SU 9, SU 13
	Chapter	16 -	Reporting on the Audit - SUs 15-17

Johnstone, Gramling, and Rittenberg, Auditing: A Risk-Based Approach, Eleventh Edition, Cengage Learning, 2019.

	Chapter	1 -	Quality Auditing: Why It Matters - SU 1
	Chapter	2 -	The Auditor’s Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance - 1.5, 3.6-3.7, 5.1, 8.1
	Chapter	3 -	Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor - 5.1-5.3
	Chapter	4 -	Professional Legal Liability - 2.1-2.8
	Chapter	5 -	Professional Auditing Standards and the Audit Opinion Formulation Process - 1.1-1.4, SU 15
	Chapter	6 -	Audit Evidence - SU 10
	Chapter	7 -	Planning the Audit: Identifying, Assessing, and Responding to the Risk of Material Misstatement - SU 3, 8.2
	Chapter	8 -	Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, and Data Analytics Tools - 10.4, SU 14
	Chapter	9 -	Auditing the Revenue Cycle - SU 11
	Chapter	10 -	Auditing Cash, Marketable Securities, and Complex Financial Instruments - 6.2, 11.2, 12.4
	Chapter	11 -	Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle - 12.1-12.2
	Chapter	12 -	Auditing Long-Lived Assets and Merger and Acquisition Activity - 12.3
	Chapter	13 -	Auditing Debt, Equity, and Long-Term Liabilities Requiring Management Estimates - 12.5-12.6
	Chapter	14 -	Completing a Quality Audit - SU 9
	Chapter	15 -	Audit Reports for Financial Statement Audits - SUs 15-17

Knechel and Salterio, Auditing: Assurance & Risk, Fourth Edition, Routledge, 2016.

	Chapter	1 -	Assurance and Auditing - SU 1
	Chapter	2 -	Managing Risk: The Role of Auditing and Assurance - 3.1-3.4, 8.1
	Chapter	3 -	The Building Blocks of Auditing - 3.5, 10.1
	Chapter	4 -	The Audit Process - 9.3
	Chapter	5 -	Understanding the Client’s Industry and Business: Strategic Analysis and Management Controls - SU 3
	Chapter	6 -	Understanding the Client’s Industry and Business: Processes and Process Controls - SU 3
	Chapter	7 -	Risk Mitigation and the Audit: Internal Control over Financial Reporting in a GAAS Audit - 3.3, SU 5, 8.1
	Chapter	8 -	Internal Control over Financial Reporting in an Integrated Audit - SU 8
	Chapter	9 -	Inquiry and Analytical Evidence Including Auditing of Accounting Estimates - 3.5, 4.4, 10.1
	Chapter	10 -	Designing Substantive Tests: Responses to Residual Risks - SU 8
	Chapter	11 -	Audit Testing for the Sales and Customer Service Process - SU 6, SU 11
	Chapter	12 -	Audit Testing for the Supply Chain and Production Process - SU 7, 12.1-12.2, 12.7
	Chapter	13 -	Auditing Resource Management Processes - SU 7, 12.3-12.6
	Chapter	14 -	Completing the Audit I: Final Evidence Aggregation and Analysis - SU 9, SU 13
	Chapter	15 -	Completing the Audit II: Audit Reporting - SUs 15-17
	Chapter	16 -	The Ethical Auditor: Factors Affecting Auditor Decision-Making - 2.1-2.5
	Chapter	17 -	Interpreting Sample-Based Audit Evidence - SU 14

Louwers, Bagley, Blay, Strawser, and Thibodeau, Auditing & Assurance Services, Ninth Edition, McGraw-Hill, Inc., 2024.

Part I: The Contemporary Auditing Environment
	Chapter	1 -	Auditing and Assurance Services - 1.1-1.4
	Chapter	2 -	Professional Standards - 2.1-2.4
Part II: The Financial Statement Audit
	Chapter	3 -	Engagement Planning and Audit Evidence - 3.1-3.5, 4.1-4.2, 10.1-10.3
	Chapter	4 -	The Audit Risk Model and Inherent Risk Assessment - 3.3, 3.6-3.7, 8.1-8.2
	Chapter	5 -	Risk Assessment: Internal Control Evaluation - 3.3-3.4, 5.1-5.3, 8.1-8.2, 9.3-9.4
	Chapter	6 -	Employee Fraud and the Audit of Cash - 3.6, 6.4, 11.2
	Chapter	7 -	Revenue and Collection Cycle - SU 6, SU 11
	Chapter	8 -	Acquisition and Expenditure Cycle - SU 7, 12.1-12.2, 12.7
	Chapter	9 -	The Production Cycle and Auditing Inventory - SU 7, 12.2
	Chapter	10 -	Finance and Investment Cycle - 4.4, 7.6, 12.3-12.7
	Chapter	11 -	Completing the Audit - SU 4, 9.1-9.2, SU 13
	Chapter	12 -	Reports on Audited Financial Statements - SUs 15-17
Part III: Stand-Alone Modules
	Module	A -	Other Public Accounting Services - 1.3-1.4, 2.8-2.9, SUs 18-19
	Module	B -	Professional Ethics - 2.1-2.7
	Module	C -	Legal Liability - 2.8
	Module	D -	Internal Audits, Governmental Audits, and Fraud Examinations - SUs 20-21
	Module	E -	Attributes Sampling - 14.2
	Module	F -	Variables Sampling - 14.3-14.4
	Module	G -	Data and Analytics in Auditing - 3.5
	Module	H -	Auditing and Information Technology - 5.5, 6.4, 7.2-7.3, 7.5, 8.3, 10.4, SU 22
	Module	I -	The Audit of Internal Control For Issuers - SU 5, 6.2, SU 9

Messier, Glover, and Prawitt, Auditing & Assurance Services: A Systematic Approach, Eleventh Edition, McGraw-Hill, Inc., 2019.

Part 1: Introduction to Assurance and Financial Statement Auditing
	Chapter	1 -	An Introduction to Assurance and Financial Statement Auditing - 1.1-1.4
	Chapter	2 -	The Financial Statement Auditing Environment - 1.1, 1.5, 3.1
Part 2: Audit Planning and Basic Auditing Concepts
	Chapter	3 -	Audit Planning, Types of Audit Tests, and Materiality - SUs 3-4
	Chapter	4 -	Risk Assessment - 3.3, 8.1
	Chapter	5 -	Evidence and Documentation - SU 10
Part 3: Understanding and Auditing Internal Control
	Chapter	6 -	Internal Control in a Financial Statement Audit - SU 5, SU 9
	Chapter	7 -	Auditing Internal Control over Financial Reporting - 9.3-9.4
Part 4: Statistical and Nonstatistical Sampling Tools for Auditing
	Chapter	8 -	Audit Sampling: An Overview and Application to Tests of Controls - 14.1-14.2
	Chapter	9 -	Audit Sampling: An Application to Substantive Tests of Account Balances - 14.1, 14.3-14.4
Part 5: Auditing Business Processes
	Chapter	10 -	Auditing the Revenue Process - SU 6, SU 11
	Chapter	11 -	Auditing the Purchasing Process - 7.1-7.3, 12.1-12.2
	Chapter	12 -	Auditing the Human Resource Management Process - 7.4-7.5, 12.7
	Chapter	13 -	Auditing the Inventory Management Process - 12.2
	Chapter	14 -	Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant and Equipment - 7.6, 12.3
	Chapter	15 -	Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts - 7.6, 12.5-12.6
	Chapter	16 -	Auditing the Financing/Investing Process: Cash and Investments - 11.2, 12.4
Part 6: Completing the Audit and Reporting Responsibilities
	Chapter	17 -	Completing the Audit Engagement - 9.1-9.2, SU 13
	Chapter	18 -	Reports on Audited Financial Statements - SUs 15-17
Part 7: Professional Responsibilities
	Chapter	19 -	Professional Conduct, Independence, and Quality Control - 1.5, 2.1-2.6
	Chapter	20 -	Legal Liability - 2.8
Part 8: Assurance, Attestation, and Internal Auditing Services
	Chapter	21 -	Assurance, Attestation, and Internal Auditing Services - 2.8-2.9, SUs 18-19, SU 21
	Appendix	1 -	Advanced Module: Professional Judgment Framework - Understanding and Developing Professional Judgment in Auditing - 1.2, 2.1
	Appendix	2 -	An Introduction to Data Analytics - 3.5

Reding, Sobel, et al., Internal Auditing: Assurance & Advisory Services, Fourth Edition, The Institute of Internal Auditors, 2017.

Fundamental Internal Audit Concepts
	Chapter	1 -	Introduction to Internal Auditing - 21.1
	Chapter	2 -	The International Professional Practices Framework: Authoritative Guidance for the Internal Audit Profession - 21.1
	Chapter	3 -	Governance - N/A
	Chapter	4 -	Risk Management - N/A
	Chapter	5 -	Business Processes and Risks - N/A
	Chapter	6 -	Internal Control - 5.1-5.2, 21.4
	Chapter	7 -	Information Technology Risks and Controls - 5.5, SU 22
	Chapter	8 -	Risk of Fraud and Illegal Acts - 3.6, 5.1
	Chapter	9 -	Managing the Internal Audit Function - 21.7
	Chapter	10 -	Audit Evidence and Working Papers - SU 10, 21.6, SU 22
	Chapter	11 -	Audit Sampling - SU 14
Conducting Internal Audit Engagements
	Chapter	12 -	Introduction to the Engagement Process - 21.1, 21.5
	Chapter	13 -	Conducting the Assurance Engagement - 21.6
	Chapter	14 -	Communicating Assurance Engagement Outcomes and Performing Follow-up Procedures - 21.9
	Chapter	15 -	The Consulting Engagement - N/A

Savage, Brannock, and Foksinska, Accounting Information Systems: Connecting Careers, Systems, and Analytics, First Edition, John Wiley & Sons, Inc., 2022.

	Chapter	1 -	Accounting as Information - SU 22
	Chapter	2 -	Risks and Risk Assessments - SU 3, SU 5, SU 8
	Chapter	3 -	Risk Management and Internal Controls - SU 3, SU 5, SU 8
	Chapter	4 -	Software and Systems - N/A
	Chapter	5 -	Data Storage and Analysis - N/A
	Chapter	6 -	Designing Systems and Databases - N/A
	Chapter	7 -	Emerging and Disruptive Technologies - N/A
	Chapter	8 -	Documenting Systems and Processes - SU 10
	Chapter	9 -	Human Resources and Payroll Processes - SU 7, SU 12
	Chapter	10 -	Purchasing and Payments Processes - SU 7, SU 12
	Chapter	11 -	Conversion Processes - N/A
	Chapter	12 -	Marketing, Sales, and Collections Processes - SU 6, SU 11
	Chapter	13 -	Financial Reporting Processes - SU 17
	Chapter	14 -	Information Systems and Controls - SU 22
	Chapter	15 -	Fraud - SU 3, SU 8
	Chapter	16 -	Cybersecurity - N/A
	Chapter	17 -	Data Analytics - 3.5
	Chapter	18 -	Data Visualization - SU 17
	Chapter	19 -	Audit Assurance (online only) - SU 21

Sawyer, et al., Sawyer’s Guide for Internal Auditors, Seventh Edition, The Institute of Internal Auditors, Inc., 2019.

	Chapter	1 -	Internal Audit Strategy - 21.1, 21.5
	Chapter	2 -	Audit Products/Services - 1.1-1.4
	Chapter	3 -	Audit Operations/Capabilities - SUs 11-14
	Chapter	4 -	Audit Team/Resourcing Model - 4.1-4.2
	Chapter	5 -	Audit Leaders/Staff - N/A
	Chapter	6 -	Building Relationships - N/A
	Chapter	7 -	Business Acumen - N/A
	Chapter	8 -	Context within which Audit Works - N/A
	Chapter	9 -	The Internal Audit Mission and Its Risks - 21.1
	Chapter	10 -	Risk Assessment and Audit Planning - SU 3
	Chapter	11 -	Planning the Audit Engagement - 3.2
	Chapter	12 -	Assessing Internal Control - SU 5
	Chapter	13 -	Audit Communication (Reporting and Follow-up) - SU 9, SUs 15-17
	Chapter	14 -	Assembling and Supervising the Internal Audit Team - 21.7
	Chapter	15 -	Specialty Skill Areas - N/A
	Chapter	16 -	Advisory Services - 2.10

Stephens and Smith, Introduction to Auditing & Assurance Services, Second Edition, MyEducator, 2020.

	Chapter	1 -	What is Auditing and Why Does it Matter? - 1.1
	Chapter	2 -	The Auditing Environment - 3.4
	Chapter	3 -	Auditing and Assurance Standards - 2.4, 2.7
	Chapter	4 -	Professional Responsibilities of Auditors - SU 2
	Chapter	5 -	Client Acceptance and Quality Control - 1.5, 3.1
	Chapter	6 -	Audit Planning - 3.2, SU 4
	Chapter	7 -	Audit Planning: Audit Risk and the Risk of Material Misstatement - 3.3, 8.1
	Chapter	8 -	Internal Controls - SUs 5-7
	Chapter	9 -	Audit Evidence: General Issues - 10.1
	Chapter	10 -	Sampling - SU 14
	Chapter	11 -	Audit Evidence: Analytical Procedures - 3.5, SUs 11-12
	Chapter	12 -	Audit Evidence: Confirmations - 10.2
	Chapter	13 -	Audit Documentation - 10.3
	Chapter	14 -	Concluding the Audit Engagement - SU 13
	Chapter	15 -	Audit Reporting - SUs 15-17

Stuart, Auditing and Assurance Services: An Applied Approach, First Edition, McGraw-Hill/Irwin, 2011.

	Chapter	1 -	What Is Auditing? - 1.1-1.3
	Chapter	2 -	The Auditing Planning Process: Understanding the Risk of Material Misstatement - 1.5, 3.1-3.5, 3.7, 4.1-4.3, 8.1-8.3
	Chapter	3 -	Internal Controls - 5.1-5.3, 5.5, 9.1-9.2
	Appendix	A -	Information Systems Auditing - SU 22
	Chapter	4 -	Auditing the Revenue Business Process - SU 6, 10.2, 10.4, 11.1
	Chapter	5 -	Audit Evidence and the Auditor’s Responsibility for Fraud Detection - 3.6, 10.1, 10.3
	Chapter	6 -	Auditing the Acquisition and Expenditure Business Process - 3.5, SU 7, SU 12
	Chapter	7 -	Auditing the Inventory Business Process - 7.1-7.3, 12.2
	Chapter	8 -	Audit Sampling: Tests of Controls - 14.1-14.2
	Chapter	9 -	Audit Sampling: Substantive Tests of Details - 14.3-14.4
	Chapter	10 -	Cash and Investment Business Processes - 11.2, 12.4
	Chapter	11 -	Long-Term Debt and Owners’ Equity Business Process - 12.5-12.6
	Chapter	12 -	Completing the Audit - 9.1-9.3, SU 13
	Chapter	13 -	Audit Reports - 4.5, SUs 15-16
	Chapter	14 -	The Auditing Profession - 2.1-2.6

Whittington and Pany, Principles of Auditing and Other Assurance Services, Twenty-Second Edition, McGraw-Hill, Inc., 2022.

	Chapter	1 -	The Role of the Public Accountant in the American Economy - SU 1
	Chapter	2 -	Professional Standards - 1.1, 2.4
	Chapter	3 -	Professional Ethics - 2.1-2.6
	Chapter	4 -	Legal Liability of CPAs - 2.8, 3.6-3.7
	Chapter	5 -	Audit Evidence and Documentation - SU 4, SU 10
	Chapter	6 -	Audit Planning, Understanding the Client, Assessing Risks, and Responding - SUs 3-4, SU 8
	Chapter	7 -	Internal Control - SU 5, SU 9
	Chapter	8 -	Consideration of Internal Control in an Information Technology Environment - 5.5, 6.4, 7.2-7.3, 7.5, 8.3
	Chapter	9 -	Audit Sampling - SU 14
	Chapter	10 -	Cash and Financial Investments - 6.2, 11.2, 12.4
	Chapter	11 -	Accounts Receivable, Notes Receivable, and Revenue - SU 6, SU 11
	Chapter	12 -	Inventories and Cost of Goods Sold - SU 7, 12.2, 12.7
	Chapter	13 -	Property, Plant, and Equipment: Depreciation and Depletion - 7.6, 12.3
	Chapter	14 -	Accounts Payable and Other Liabilities - SU 7, 12.1
	Chapter	15 -	Debt and Equity Capital - 7.6, 12.5-12.6
	Chapter	16 -	Auditing Operations and Completing the Audit - SU 9, SU 13
	Chapter	17 -	Auditors’ Reports - SUs 15-17
	Chapter	18 -	Integrated Audits of Public Companies - 9.3
	Chapter	19 -	Additional Assurance Services: Historical Financial Information - SUs 17-19
	Chapter	20 -	Additional Assurance Services: Other Information - 1.3-1.4, SU 9
	Chapter	21 -	Internal, Operational, and Compliance Auditing - 19.7, SU 21