Table of Contents

1. Introduction to Auditing.
2. Corporate Governance.
3. The Statutory Framework for Auditing.
4. Accounting Requirements of the Companies Act.
5. Auditing and Accounting Standards and Guidelines.
6. Rules of Professional Conduct.
7. Quality Control in Audit Firms.
8. Accepting Appointment as Auditors.
9. Accounting Systems and Internal Controls.
10. Audit Planning, Audit Risk and Materiality.
11. Audit Evidence and Using the Work of an Expert.
12. Audit Testing, Sampling and Analytical Procedures.
13. Systems-Based Auditing.
14. Business Risk Approach to Auditing.
15. The Audit of Assets.
16. The Audit of Liabilities.
17. Auditing and Computers.
18. Audit Working Papers.
19. Internal Audit.
20. Errors, Frauds and Unlawful Acts.
21. Related Parties.
22. Service Organisations.
23. Evaluation and Review.
24. Going Concern.
25. Management Representations.
26. The Final Review Stage of the Audit.
27. Auditors’ Reports to Shareholders.
28. Auditors’ Reports to Directors and Management.
29. Group Accounts.
30. Small Company Audits.
31. Auditors’ Liability.
32. Non-Audit Assurance Services.
33. Value for Money, Performance Evaluation, Environmental Reporting and Corporate Social Responsibility Reporting Assignments.
34. Current Issues.