| Part 1 - The Auditing and Assurance Services Profession |
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1.
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Assurance and Auditing: An overview
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2.
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The Structure of the Profession
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3.
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Ethics, Independence and Corporate Governance
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4.
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The Legal Liability of Auditors
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| Part 2 - Planning and Risk |
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5.
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Overview of Elements of the Financial Report Audit Process
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6.
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Planning, Knowledge of the Business and Evaluating Business Risk
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7.
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Assessing Specific Business Risks and Materiality
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8.
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Understanding and Assessing Internal Control
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| Part 3 - Tests of Controls and Tests of Details |
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9.
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Tests of controls
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10.
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Substantive Tests of Transactions and Balances
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11.
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Audit Sampling
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| Part 4 - Completion and Communication |
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12.
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Completion and Review
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13.
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The Auditor's Reporting Obligations
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| Part 5 - Other Assurance Services |
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14.
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Other Assurance Services
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15.
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Internal Auditing
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16.
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Audit and Assurance Services in the Public Sector
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17.
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Advanced Topics in Auditing Assurances
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(78.0K)
2006
McGraw-Hill Australia