Table of Contents Chapter 1: Introduction and Overview of Audit and Assurance Chapter 2: Professionalism and Professional Responsibilities Chapter 3: Risk Assessment Part I: Audit Risk and Audit Strategy Chapter 4: Risk Assessment Part II: Understanding the Client Chapter 5: Audit Evidence Chapter 6: Gaining an Understanding of the Client's System of Internal Control Chapter 7: Audit Data Analytics Chapter 8: Risk Response: Performing Tests of Controls Chapter 9: Risk Response: Performing Substantive Procedures Chapter 10: Risk Response: Evaluating Audit Data Analytics and Audit Sampling Chapter 11: Auditing the Revenue Process Chapter 12: Auditing the Purchasing and Payroll Processes Chapter 13: Auditing Various Balance Sheet Accounts (and Related Income Statement Accounts) Chapter 14: Completing the Audit Chapter 15: Reporting on the Audit