Table of Contents

PART 1: THE AUDITING AND ASSURANCE ENVIRONMENT Chapter 1 Auditing, assurance and the public accounting profession Chapter 2 Professional ethics and conduct Chapter 3 Auditor's legal liability
PART 2: AUDIT PLANNING Chapter 4 Overview of the audit of financial statements Chapter 5 The Auditor's Report Chapter 6 Client evaluation and planning the audit Chapter 7 Audit risk assessment Chapter 8 Audit evidence and materiality
PART 3: AUDIT TESTING METHODOLOGY Chapter 9 Test of controls Chapter 10 Designing substantive procedures Chapter 11 Audit sampling
PART 4: AUDITING TRANSACTIONS AND BALANCES Chapter 12 Auditing sales and receivables Chapter 13 Auditing purchases, payables and payroll Chapter 14 Auditing inventories and property, plant and equipment Chapter 15 Auditing cash and investments
PART 5: COMPLETING THE AUDIT, REPORTING AND OTHER SERVICES Chapter 16 Completing the audit Chapter 17 Reporting on financial reports Chapter 18 Internal and public sector audit and assurance