Overview of independent financial audit

Audit of the revenue cycle

Audit of the expenditure cycle

Audit of the financing and ivesting cycles

Substantive audit of cash transaction and balance

Audit of receivables

Audit of inventories

Audit of investments

Audit of property, plant and equipment

Audit of intangible assets

Audit of prepaid expenses and deferred charges

Audit of other noncurrent investments (Investment property, cash surrender value of life insurance policies, funds)

Audit of liabilities

Audit of owners' equity

Audit of revenue and expenses

Financial statements and sudit report preparation

Comprehensive auditing problems

CPA licensure examination syllabus in auditing problems