Includes bibliographical references and index.

CHAPTER 1: The Audit Function - An OverviewCHAPTER 2: Ethics and The Environment of AuditingCHAPTER 3: Legal LabilityCHAPTER 4: The Elements of AuditingCHAPTER 5: Understanding the Client and General PlanningCHAPTER 6: Understanding the Internal Control Structure and Assessing Control RiskCHAPTER 7: Planning Test of Details of Transactions and BalancesCHAPTER 8: Audit SamplingCHAPTER 9: The Effect of Computers on the AuditCHAPTER 10: Tests of Transaction Classes and Related BalancesCHAPTER 11: Direct Tests of BalancesCHAPTER 12: Completion of the AuditCHAPTER 13: The Auditor's ReportCHAPTER 14: Attestation Services, Unaudited Financial Statements and Specialized Reporting CHAPTER 15: Operational Auditing

The Sixth Edition of this highly-regarded text offers a new chapter on the legal liabilities of accountants. In addition, the text has been thoroughly updated to reflect the most current auditing standards and practices. The goal of the text is to outline the role of audits in business and government, and to familiarize students with professional audit standards that apply in auditing practice, including GAAS, quality control, and ethics as well as outside constraints such as litigation.