This section focuses on how to perform auditing procedures for inventories. The material includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures.

This section focuses on how to perform auditing procedures for investments and other assets. The material includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures.

This section focuses on how to perform auditing procedures for fixed assets. The material includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures.

This section focuses on how to perform auditing procedures for goodwill, intangibles and deferred charges. The material includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures.

This section focuses on how to perform auditing procedures for accounts payable, accrued expenses and other liabilities. The material includes illustrative auditing procedures and discusses the affects of assessed levels of risk of material misstatement on the design and performance of substantive procedures.