Detailed Table of Contents  . . . . . . . . . . . . . . . . . . . . . . . . . vi
Preface for CPA Candidates  . . . . . . . . . . . . . . . . . . . . . . . . viii
Optimizing Your Auditing Score . . . . . . . . . . . . . . . . . . . . . . . . 1

Study Unit  1. Engagement Responsibilities . . . . . . . . . . . . . . . . .  21
Study Unit  2. Professional Responsibilities  . . . . . . . . . . . . . . . . 51
Study Unit  3. Planning and Risk Assessment . . . . . . . . . . . . . . . . . 95
Study Unit  4. Strategic Planning Issues  . . . . . . . . . . . . . . . . .  137
Study Unit  5. Internal Control Concepts and Information Technology . . . .  165
Study Unit  6. Internal Control -- Sales-Receivables-Cash Receipts Cycle . . 199
Study Unit  7. Internal Control -- Purchases, Payroll, and Other Cycles . .  225
Study Unit  8. Responses to Assessed Risks  . . . . . . . . . . . . . . . .  261
Study Unit  9. Internal Control Communications and Reports . . . . . . . . . 291
Study Unit 10. Evidence -- Objectives and Nature . . . . . . . . . . . . . . 327
Study Unit 11. Evidence -- The Sales-Receivables-Cash Cycle  . . . . . . . . 357
Study Unit 12. Evidence -- The Purchases-Payables-Inventory Cycle . . . . .  385
Study Unit 13. Evidence -- Other Assets, Liabilities, and Equities  . . . .  405
Study Unit 14. Evidence -- Key Considerations . . . . . . . . . . . . . . .  431
Study Unit 15. Evidence -- Sampling  . . . . . . . . . . . . . . . . . . . . 463
Study Unit 16. Reports -- Opinions and Disclaimers . . . . . . . . . . . . . 501
Study Unit 17. Reports -- Other Modifications  . . . . . . . . . . . . . . . 533
Study Unit 18. Related Reporting Topics . . . . . . . . . . . . . . . . . .  563
Study Unit 19. Review, Compilation, and Attestation Engagements . . . . . .  603
Study Unit 20. Governmental Audits . . . . . . . . . . . . . . . . . . . . . 649

Index  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 679
Order Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695