The Role of the public accountant in the american economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer environment -- Audit sampling -- Cash and financial investments -- Accounts receivable, notes receivable, and revenue -- Inventories and cost of goods sold -- Property, plant, and equipment: depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' reports -- Special reports and accounting and review services -- Other assurance services -- Internal, operational, and compliance auditing

1. Auditing