| Part 1 - The auditing and assurance services professions |
| Chapter 1 | Assurance and auditing: an overview |
| Chapter 2 | The structure of the profession |
| Chapter 3 | Ethics, independence and corporate governance |
| Chapter 4 | The legal liability of auditors |
| Part 2 - Planning and Risk |
| Chapter 5 | Overview of elements of the financial report audit process |
| Chapter 6 | Planning, knowledge of the business and evaluating business risk |
| Chapter 7 | Assessing specific business risks and materiality |
| Chapter 8 | Understanding and assessing internal control |
| Chapter 9 | Tests of controls |
| Part 3 - Test of controls and tests of details |
| Chapter 10 | Substantive tests of transactions and balances |
| Chapter 11 | Audit sampling |
| Part 4 - Completion and communication |
| Chapter 12 | Completion and review |
| Chapter 13 | The auditor's reporting obligations |
| Part 4 - Other Assurance Services |
| Chapter 14 | Internal auditing |
| Chapter 15 | Audit and assurance services in the public sector |
| Chapter 16 | Advanced topics in assurance services |