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, Sixteenth Edition, Prentice Hall, Inc., 2016.

Boynton and Johnson, Modern Auditing: Assurance Services and the Integrity of Financial Reporting, Eighth Edition, John Wiley & Sons, Inc., 2005.

Guy, Carmichael, and Whittington, Audit Sampling: An Introduction, Fifth Edition, John Wiley & Sons, Inc., 2001.

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.

Johnstone, Gramling, and Rittenberg, Auditing: A Risk-Based Approach to Conducting a Quality Audit, Tenth Edition, Cengage Learning, 2015.

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

Louwers, Blay, Sinason, Strawser, and Thibodeau, Auditing & Assurance Services, Seventh Edition, McGraw-Hill, Inc., 2017.

Messier, Glover, and Prawitt, Auditing & Assurance Services: A Systematic Approach, Tenth Edition, McGraw-Hill, Inc., 2017.

O’Reilly, McDonnell, Winograd, Gerson, and Jaenicke, Montgomery’s Auditing, Twelfth Edition, John Wiley & Sons, Inc., 1998.

Reding, Sobel, et al., Internal Auditing: Assurance & Advisory Services, Third Edition, The Institute of Internal Auditors, 2013.

Ricchiute, Auditing, Eighth Edition, South-Western, 2005.

Sawyer, et al., Sawyer’s Guide for Internal Auditors, Sixth Edition, The Institute of Internal Auditors, Inc., 2012.

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

Whittington and Pany, Principles of Auditing and Other Assurance Services, Twentieth Edition, McGraw-Hill, Inc., 2015.

AUDITING TEXTBOOKS

Arens, Elder, Beasley, and Hogan, Auditing and Assurance Services, Sixteenth Edition, Prentice Hall, Inc., 2016.

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 1
Chapter
3 -
Audit Reports - SU 16, SU 17, SU 18
Chapter
4 -
Professional Ethics - 2.1-2.7
Chapter
5 -
Legal Liability - 2.8, 3.6-3.7
Part 2: The Audit Process
Chapter
6 -
Audit Responsibilities and Objectives - SU 1
Chapter
7 -
Audit Evidence - SU 10
Chapter
8 -
Audit Planning and Materiality - 3.1-3.5
Chapter
9 -
Assessing the Risk of Material Misstatement - 8.1
Chapter
10 -
Assessing and Responding to Fraud Risks - 3.3, 3.6-3.7
Chapter
11 -
Internal Control and COSO Framework - 1.2, 5.1-5.3
Chapter
12 -
Assessing Control Risk and Reporting on Internal Controls - 3.2-3.3, 8.3, 9.3
Chapter
13 -
Overall Audit Strategy and Audit Program - SUs 3-4
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 - SU 15
Chapter
16 -
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable - 10.2, 11.1
Chapter
17 -
Audit Sampling for Tests of Details of Balances - SU 15
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 - 7.1-7.3, 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, 13.5
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 - 4.4, 7.6, SU 13
Chapter
23 -
Audit of Cash and Financial Instruments - 5.2, 11.2, 13.2
Part 5: Completing the Audit
Chapter
24 -
Completing the Audit - SU 4, 9.1-9.2, SU 14
Part 6: Other Assurance and Nonassurance Services
Chapter
25 -
Other Assurance Services - SUs 18-19, 2.8-2.9
Chapter
26 -
Internal and Governmental Financial Auditing and Operational Auditing - SUs 20-21

Boynton and Johnson, Modern Auditing: Assurance Services and the Integrity of Financial Reporting, Eighth Edition, John Wiley & Sons, Inc., 2005.

Part I: The Auditing Environment
Chapter
1 -
Auditing and the Public Accounting Profession – Integrity in Financial Reporting - SU 1, 2.8-2.9
Chapter
2 -
Auditors’ Responsibilities and Reports - SU 16, SU 17
Chapter
3 -
Professional Ethics - 2.1-2.5
Chapter
4 -
Auditors’ Legal Liability - 2.7, 3.3, 3.6-3.7
Part II: Auditing Planning
Chapter
5 -
Overview of the Financial Statement Audit - 3.1-3.5
Chapter
6 -
Audit Evidence - SU 10
Chapter
7 -
Accepting the Engagement and Planning the Audit - SUs 3-4
Chapter
8 -
Materiality Decisions and Analytical Procedures - 3.3, 3.5
Chapter
9 -
Audit Risk, Including the Risk of Fraud - 3.3, 3.6, SU 8
Chapter
10 -
Understanding Internal Control - SU 5, 9.4
Part III: Audit Testing Methodology
Chapter
11 -
Audit Procedures in Response to Assessed Risks: Tests of Controls - SU 8
Chapter
12 -
Audit Procedures in Response to Assessed Risks: Substantive Tests - SU 8, SU 10
Chapter
13 -
Audit Sampling - SU 15
Part IV: Auditing the Transaction Cycles
Chapter
14 -
Auditing the Revenue Cycle - SU 6, SU 11
Chapter
15 -
Auditing the Expenditure Cycle - SU 7, SU 12
Chapter
16 -
Auditing the Production and Personnel Services Cycles - 7.3-7.5, 12.2, 13.1, 13.5
Chapter
17 -
Auditing the Investing and Financing Cycles - 7.6, 13.2-13.4
Chapter
18 -
Auditing Investments and Cash Balances - 6.4, 11.2
Part V: Completing the Audit/Other Services and Reports
Chapter
19 -
Completing the Audit/Postaudit Responsibilities - 9.1-9.3, SU 14
Chapter
20 -
Attest and Assurances Services and Related Reports - SUs 18-19
Chapter
21 -
Internal, Operational, and Governmental Auditing - SUs 20-21

Guy, Carmichael, and Whittington, Audit Sampling: An Introduction, Fifth Edition, John Wiley & Sons, Inc., 2001.

Chapter
1 -
Overview of Audit Sampling - 15.1
Chapter
2 -
Selecting a Representative Sample - 15.1
Chapter
3 -
Attribute Sampling - 15.2
Chapter
4 -
Using Variable Sampling for Accounting Estimation - 15.3
Chapter
5 -
Using Variable Sampling for Audit Hypothesis Testing - 15.3
Chapter
6 -
Probability-Proportional-to-Size Sampling - 15.4
Chapter
7 -
Nonstatistical Audit Sampling - 15.1

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

Chapter
1 -
Auditing, Assurance, and Internal Control - 1.1-1.2, 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 - 1.2
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 -
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, 15.1-15.2
Chapter
9 -
Substantive Procedures and the Financial Statement Audit - 3.5, 10.1-10.2, 15.1, 15.3-15.4
Chapter
10 -
Auditing Revenue Processes: 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 14, SU 16, SU 17
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 - SU 7, SU 12
Chapter
13 -
Auditing Human Resources Processes: Personnel and Payroll in the Services Industries - SU 7, 9.4, 13.5
Chapter
14 -
Auditing Inventory Processes: Tracking and Costing Products in the Land Development and Home Building Industry - SU 7, SU 12
Chapter
15 -
Auditing Assets, Liabilities, and Equity Related to the Financing Cycle - 7.6, SU 13
Chapter
16 -
Topics Beyond the Integrated Audit - SUs 18-20

Johnstone, Gramling, and Rittenberg, Auditing: A Risk-Based Approach to Conducting a Quality Audit, Tenth Edition, Cengage Learning, 2015.

Chapter
1 -
Auditing: Integral to the Economy - SU 1
Chapter
2 -
The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality - 1.5, 3.6, 5.1, 8.1
Chapter
3 -
Internal Control over Financial Reporting: Management’s Responsibilities and Importance to the External Auditors - 5.1-5.3
Chapter
4 -
Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions - 2.1-2.6
Chapter
5 -
Professional Auditing Standards and the Audit Opinion Formulation Process - 1.1-1.4, SU 16
Chapter
6 -
A Framework for Audit Evidence - SU 10
Chapter
7 -
Planning the Audit: Identifying and Responding to the Risks of Material Misstatement - SU 3, 8.2
Chapter
8 -
Specialized Audit Tools: Sampling and Generalized Audit Software - 10.4, SU 15
Chapter
9 -
Auditing the Revenue Cycle - SU 11
Chapter
10 -
Auditing Cash and Marketable Securities - 5.2, 11.2, 13.2
Chapter
11 -
Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle - SU 12
Chapter
12 -
Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal - 13.1
Chapter
13 -
Auditing Debt Obligations and Stockholders’ Equity Transactions - 13.3-13.4
Chapter
14 -
Activities Required in Completing a Quality Audit - SU 9
Chapter
15 -
Audit Reports on Financial Statements - SU 16, SU 17, SU 18
Chapter
16 -
Advanced Topics Concerning Complex Auditing Judgments - N/A
Chapter
17 -
Other Services Provided by Auditing Firms - SU 19

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

Chapter
1 -
Assurance and Auditing - SU 1, 2.8-2.9
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, SU 4, 10.1
Chapter
10 -
Designing Substantive Tests: Responses to Residual Risks - SU 10
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, SU 12
Chapter
13 -
Auditing Resource Management Processes - SU 7, SU 13
Chapter
14 -
Completing the Audit I: Final Evidence Aggregation and Analysis - SU 9, SU 14
Chapter
15 -
Completing the Audit II: Audit Reporting - SU 16, SU 17
Chapter
16 -
The Ethical Auditor: Factors Affecting Auditor Decision-Making - 2.1-2.5
Chapter
17 -
Interpreting Sample-Based Audit Evidence - SU 15

Louwers, Blay, Sinason, Strawser, and Thibodeau, Auditing & Assurance Services, Seventh Edition, McGraw-Hill, Inc., 2017.

Part I: The Contemporary Auditing Environment
Chapter
1 -
Auditing and Assurance Services - 1.1-1.4
Chapter
2 -
Professional Standards - 1.2, 1.5
Part II: The Financial Statement Audit
Chapter
3 -
Engagement Planning - 3.1-3.5, 4.1-4.2, 10.1-10.3
Chapter
4 -
Management Fraud and Audit Risk - 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, SU 12
Chapter
9 -
Production Cycle - SU 7, 12.2
Chapter
10 -
Finance and Investment Cycle - 4.4, 7.6, 13.1-13.4
Chapter
11 -
Completing the Audit - SU 4, 9.1-9.2, SU 14
Chapter
12 -
Reports on Audited Financial Statements - SU 16, SU 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 - 2.1-2.6
Module
C -
Legal Liability - 2.8
Module
D -
Internal Audits, Governmental Audits, and Fraud Examinations - SUs 20-21
Module
E -
Overview of Sampling - 15.1
Module
F -
Attributes Sampling - 15.2
Module
G -
Variables Sampling - 15.3-15.4
Module
H -
Auditing and Information Technology - 5.5, 6.4, 7.2-7.3, 7.5, 8.3, 10.4, SU 22

Messier, Glover, and Prawitt, Auditing & Assurance Services: A Systematic Approach, Tenth Edition, McGraw-Hill, Inc., 2017.

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 - 1.2, 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
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 8
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 - 15.1-15.2
Chapter
9 -
Audit Sampling: An Application to Substantive Tests of Account Balances - 15.1, 15.3-15.4
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, SU 12
Chapter
12 -
Auditing the Human Resource Management Process - 7.4-7.5, 13.5
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, 13.1
Chapter
15 -
Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts - 7.6, 13.3-13.4
Chapter
16 -
Auditing the Financing/Investing Process: Cash and Investments - 11.2, 13.2
Part 6: Completing the Audit and Reporting Responsibilities
Chapter
17 -
Completing the Audit Engagement - 9.1-9.2, SU 14
Chapter
18 -
Reports on Audited Financial Statements - SU 16, SU 17, SU 18
Part 7: Professional Responsibilities
Chapter
19 -
Professional Conduct, Independence, and Quality Control - 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
Chapter
22 -
Advanced Module: Professional Judgment Framework - Understanding and Developing Professional Judgment in Auditing - 1.2, 2.1

O’Reilly, McDonnell, Winograd, Gerson, and Jaenicke, Montgomery’s Auditing, Twelfth Edition, John Wiley & Sons, Inc., 1998.

Part I: The Audit Environment
Chapter
1 -
An Overview of Auditing - 1.2
Chapter
2 -
Organization and Structure of the Auditing Profession - SU 1
Chapter
3 -
Auditing Standards and Professional Conduct - 1.2, 2.1-2.6
Chapter
4 -
Auditors’ Professional Responsibility - SU 1, 9.1-9.2
Chapter
5 -
Auditors’ Legal Liability - 2.7
Part II: Theory and Concepts
Chapter
6 -
The Audit Process - SU 3
Chapter
7 -
Engagement Planning and Management - SU 3
Chapter
8 -
Obtaining Information About the Entity - SU 4
Chapter
9 -
Overview of Internal Control - SU 5
Chapter
10 -
Understanding Entity-Level Controls - SU 5
Chapter
11 -
Understanding Activity-Level Controls - SU 5
Chapter
12 -
Assessing Control Risk and Developing the Audit Strategy - 3.6-3.7, SU 8, SU 10
Chapter
13 -
Auditing the Revenue Cycle - SU 6, SU 11
Chapter
14 -
Auditing the Purchasing Cycle - SU 7, SU 12
Chapter
15 -
Substantive Tests - SU 10
Chapter
16 -
The Use of Audit Sampling - SU 15
Part III: Auditing Specific Accounts
Chapter
17 -
Auditing Cash and Cash Equivalents - 5.2, 11.2
Chapter
18 -
Auditing Accounts Receivable and Related Revenue Cycle Accounts - SU 6, SU 11
Chapter
19 -
Auditing Inventories and Cost of Sales - 12.2
Chapter
20 -
Auditing Prepayments and Accruals - SU 7, 13.5
Chapter
21 -
Auditing Investment in Debt and Equity Securities and Related Income - 7.6, 13.2
Chapter
22 -
Auditing Property, Plant, and Equipment, and Intangible Assets and Deferred Charges - 7.6, 13.1
Chapter
23 -
Auditing Accounts Payable and Related Purchasing Cycle Accounts - SU 7, SU 12
Chapter
24 -
Auditing Income Taxes - 7.6
Chapter
25 -
Auditing Debt and Equity - 7.6, 13.3-13.4
Chapter
26 -
Auditing Financial Statement Disclosures - SU 14
Part IV: Completing the Work and Reporting the Results
Chapter
27 -
Completing the Audit - SU 9, SU 14
Chapter
28 -
Reporting on Audited Financial Statements - SU 16, SU 17
Chapter
29 -
Other Reporting Situations Related to Audits - SU 18
Chapter
30 -
Reporting on Nonaudit Services - 2.8-2.9, SU 19
Chapter
31 -
Attestation Engagements - SU 1, SU 19
Chapter
32 -
Compliance Auditing - 19.7

Reding, Sobel, et al., Internal Auditing: Assurance & Advisory Services, Third Edition, The Institute of Internal Auditors, 2013.

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 15
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

Ricchiute, Auditing, Eighth Edition, South-Western, 2005.

Part One: Responsibilities and Reporting
Chapter
1 -
An Introduction to Audit and Other Assurance Services - SU 1
Chapter
2 -
Standards, Materiality, and Risk - 1.2, 3.3
Chapter
3 -
Audit Reports - SU 16, SU 17
Chapter
4 -
Professional Ethics - 2.1-2.6
Chapter
5 -
Legal Liability - 2.7, 3.6-3.7
Part Two: The Audit Process and Internal Control
Chapter
6 -
Evidence - SU 10
Chapter
7 -
The Audit Process and Detecting Fraud - SUs 3-4
Chapter
8 -
Internal Control - SU 5, SU 8
Part Three: Auditing the Revenue/Receipt and the Expenditure/Disbursement Cycles
Chapter
9 -
Audit Sampling - SU 15
Chapter
10 -
Sales and Cash Receipts Transactions - SU 6
Chapter
11 -
Accounts Receivable and Cash Balances - SU 11
Chapter
12 -
Purchases and Cash Disbursements Transactions - 7.1-7.3
Chapter
13 -
Accounts Payable, Prepaids, and Accrued Liabilities - SU 12
Part Four: Auditing Other Cycles and Completing an Audit
Chapter
14 -
Personnel and Payroll - 7.4-7.5, 13.5
Chapter
15 -
Inventory and Fixed Assets - 7.6, 12.2, 13.1
Chapter
16 -
Investments, Debt, and Equity - 7.6, 13.2-13.4
Chapter
17 -
Completing an Engagement - SU 9, SU 14
Part Five: Assurance and Attestation Services, Compliance and Internal Auditing
Chapter
18 -
Other Assurance and Attestation Services - SUs 18-19
Chapter
19 -
Compliance and Internal Auditing - 19.7, SU 21

Sawyer, et al., Sawyer’s Guide for Internal Auditors, Sixth Edition, The Institute of Internal Auditors, Inc., 2012.

Volume 1: Internal Audit Essentials
Chapter
1 -
Nature of Modern Internal Auditing - 21.1
Chapter
2 -
Control and Risk Models - 21.4
Chapter
3 -
Assurance and Consulting Services - 21.1
Chapter
4 -
Audit Process Management - 21.7
Chapter
5 -
Stakeholder Relationships - 21.5
Volume 2: Internal Audit Processes and Methods
Chapter
6 -
Defining the Audit/Risk Universe - N/A
Chapter
7 -
Entity-wide Risk Assessment - SU 3, 21.5
Chapter
8 -
Entity-wide Assurance Projects - N/A
Chapter
9 -
Planning an Assurance Engagement - SU 3, 21.5
Chapter
10 -
Evaluating Design of Controls and Other Risk Management Techniques - SU 3, 22.9-22.10
Chapter
11 -
Testing Effectiveness of Controls and Other Risk Management Techniques - SU 10, SU 15, SU 22
Chapter
12 -
Documentation - 10.3, 21.6
Chapter
13 -
Communication of Results - 21.9
Chapter
14 -
Consulting Activities - N/A
Volume 3: Governance, Risk Management, and Compliance Essentials
Chapter
15 -
Governance, Risk Management, and Compliance Essentials - N/A
Chapter
16 -
Governance - N/A
Chapter
17 -
Risk Management - N/A
Chapter
18 -
Compliance - N/A
Chapter
19 -
Fraud, Ethics, and People Risk - 3.6, 21.5, 21.8
Chapter
20 -
Corporate Social Responsibility and Sustainability - N/A

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

Chapter
1 -
What Is Auditing? - 1.2-1.3
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, 12.1, 13.1, 13.5
Chapter
7 -
Auditing the Inventory Business Process - 7.1-7.3, 12.2
Chapter
8 -
Audit Sampling: Tests of Controls - 15.1-15.2
Chapter
9 -
Audit Sampling: Substantive Tests of Details - 15.3-15.4
Chapter
10 -
Cash and Investment Business Processes - 11.2, 13.2
Chapter
11 -
Long-Term Debt and Owners’ Equity Business Process - 13.3-13.4
Chapter
12 -
Completing the Audit - 9.1-9.3, SU 14
Chapter
13 -
Audit Reports - 4.5, SU 16, SU 17
Chapter
14 -
The Auditing Profession - 2.1-2.6

Whittington and Pany, Principles of Auditing and Other Assurance Services, Twentieth Edition, McGraw-Hill, Inc., 2015.

Chapter
1 -
The Role of the Public Accountant in the American Economy - SU 1
Chapter
2 -
Professional Standards - 1.2
Chapter
3 -
Professional Ethics - 2.1-2.6
Chapter
4 -
Legal Liability of CPAs - 2.7, 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 - SU 3, SU 8
Chapter
7 -
Internal Control - SU 5, SU 8
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 15
Chapter
10 -
Cash and Financial Investments - 5.2, 11.2, 13.2
Chapter
11 -
Accounts Receivable, Notes Receivable, and Revenue - SU 6, SU 11
Chapter
12 -
Inventories and Cost of Goods Sold - SU 7, 12.2, 13.5
Chapter
13 -
Property, Plant, and Equipment: Depreciation and Depletion - 7.6, 13.1
Chapter
14 -
Accounts Payable and Other Liabilities - SU 7, SU 12
Chapter
15 -
Debt and Equity Capital - 7.6, 13.3-13.4
Chapter
16 -
Auditing Operations and Completing the Audit  - SU 9, SU 14
Chapter
17 -
Auditors’ Reports - SU 16, SU 17
Chapter
18 -
Integrated Audits of Public Companies - 9.3
Chapter
19 -
Additional Assurance Services: Historical Financial Information - SUs 18-19
Chapter
20 -
Additional Assurance Services: Other Information - 1.3-1.4, SU 9
Chapter
21 -
Internal, Operational, and Compliance Auditing - 19.7, SU 21