Test Bank for Auditing: A Practical Approach with Data Analytics Raymond N. Johnson

1. Introduction and Overview of Audit and Assurance
2. Professionalism, Ethics and Legal Liability
3. Risk Assessment Part I—Audit Risk and Audit Strategy
4. Risk Assessment Part II—Understanding the Client
5. Audit Evidence
6. Understanding of the Client’s System of Internal Controls
7. Data Analytics—Overview and Application
8. Risk Response—Performing Tests of Controls
9. Risk Response—Performing Substantive Procedures
10. Risk Response—Audit Sampling for Substantive Testing
11. Auditing the Revenue Cycle
12. Auditing the Purchases Cycle and Payroll Cycle
13. Auditing Cash, Inventory, Investing and Financing Activities
14. Completing the Audit
15. Reporting on the Audit