Test Bank for Auditing and Assurance A Business Risk Approach, 3rd Edition, Christine Jubb,

Part I: Understanding auditor responsibilities
1. Assurance and auditing: Integral to the economy
2. Corporate governance and audits
3. Judgmental and ethical decision-making frameworks and associated professional standards
4. Professional liability

Part II: Understanding the risk approach to auditing
5. Audit risk, business risk and audit planning
6. Internal control over financial reporting

Part III: Understanding audit concepts and tools
7. Audit evidence: A framework
8. Tests of control and substantive test implications
9. Tools to gather audit evidence
10. Auditing for fraud

Part IV: Performing audits using the transaction cycle approach
11. Auditing revenue and related accounts
12. Audit of acquisition and payment cycle and inventory
13. Audit of cash and other liquid assets
14. Audit of long-lived assets and related expense accounts
15. Audit of long-term liabilities, equity, acquisitions and related-entity transactions

Part V: Completing the audit and auditor reporting
16. Completing the audit or review
17. Auditors’ reports

Part VI: Complex audit judgements
18. Advanced topics concerning complex auditing judgements