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HOW TO USE THIS BOOK. AUDITING AND ATTESTATION. Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks. Internal Control. Audit Sampling. Auditing with Technology.

FINANCIAL ACCOUNTING AND REPORTING. Basic Theory and Financial Reporting. Basic Concepts. Error Correction. Accounting Changes. Financial Statements. Fixed Assets.

Monetary Current Assets and Current Liabilities. Present Value. Debt Restructure. Deferred Taxes. Stockholders' Equity.

Statement of Cash Flows. Business Combinations and Consolidations. Derivative Instruments and Hedging Activities. Personal Financial Statements. Interim Reporting. Segment Reporting.

Partnership Accounting. Foreign Currency Translation. PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW. Professional Responsibilities.

Federal Securities Acts. Commercial Paper.

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BUSINESS ENVIRONMENT AND CONCEPTS. Business Structure.

Information Technology. Economics and Strategy. Financial Management.

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