Introduction to assurance services -- Professional standards -- Reports -- Professional ethics -- Legal liability -- Evidence -- Client strategies and the audit and assurance service process -- Internal control and computer information systems -- Sampling in tests of control -- Sampling in substantive tests -- Tests of controls in the revenue/receipt cycle: sale and cash receipts transactions -- Substantive tests in the revenue/receipt cycle: sale, receivable, cash, and management discretion in revenue recognition -- Completing an engagement -- Assurance and attestation services -- Compliance auditing and internal auditing

1. Auditing