Part 1: The Auditing and Assurance Services Profession
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
Part 3: Tests of Controls and Tests of Details
Chapter 9: Tests of controls
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 5: Other Assurance Services
Chapter 14: Other assurance services
Chapter 15: Internal auditing
Chapter 16: Audit and assurance services in the public sector
Chapter 17: Advanced topics in assurance services
Glossary
Index