1‎.‎ The Role of the Public Accountant in the American Economy 2‎.‎ Professional Standards 3‎.‎ Professional Ethics 4‎.‎ Legal Liability of CPAs 5‎.‎ Audit Evidence and Documentation 6‎.‎ Planning the Audit‎;‎ Linking Audit Procedures to Risk 7‎.‎ Internal Control 8‎.‎ Consideration of Internal Control in a Information Technology Environment 9‎.‎ Audit Sampling 10‎.‎ Cash and Financial Investments 11‎.‎ Accounts Receivable‎,‎ Notes Receivable‎,‎ and Revenue 12‎.‎ Inventories and Cost of Goods Sold 13‎.‎ Property‎,‎ Plant‎,‎ and Equipment‎:‎ Depreciation and Depletion 14‎.‎ Accounts Payable and Other Liabilities 15‎.‎ Debt and Equity Capital 16‎.‎ Auditing Operations and Completing the Audit 17‎.‎ Auditors‎'‎ Report 18‎.‎ Special Reports and Accounting and Review Services 19‎.‎ Other Assurance Services 20‎.‎ Internal‎,‎ Operational‎,‎ and Compliance Auditing