Test Bank for Auditing 2nd Canadian Edition by Moroney

1. Introduction and overview of audit and assurance 2. Ethics, legal liability and client acceptance 3. Audit planning I 4. Audit planning II 5. Audit evidence 6. Sampling and overview of the risk response phase of the audit 7. Gaining an understanding of the client??s system of internal controls 8. Execution of the audit?testing of controls 9. Execution of the audit?performing substantive procedures 10. Substantive testing and balance sheet accounts 11. Substantive testing and income statement accounts 12. Completing and reporting on the audit

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