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| 1 The Role of the Public Accountant in the American Economy 2 Professional Standards 3 Professional Ethics 4 Legal Liability of CPAs 5 Audit Evidencce and Documentation 6 Planning the Audit；Designing Audit Programs 7 Internal Control 8 Consideration of Internal Control in a Computer Environment 9 Audit Sampling 10 Cash and Financial Investments 11 Accounts Receivable，Notes Receivable，and Revenue 12 Inventories and Cost of Goods Sold 13 Property，Plant，and Equipment：Depreciation and Depletion 14 Accounts Payable and Other Liabilities 15 Debt and Equity Capital 16 Auditing Operations and Completing the Audit 17 Auditors'Reports 18 Special Reports and Accounting and Review Services 19 Other Assurance Services 20 Internal,Operational,and Compliance Auditing |
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