Fundamentals of auditing (An introduction), Objective and General Principles Governing, Reasonable Assurance, Legal Consideration regarding Auditing Rights, Duties and Liabilities of Auditor, Liabilities of an Auditor, Books of Account & Financial Statements, Understanding the Entity and Its Environment, Documenting the Internal Control System, Evaluating the Internal Control System, Internal Control Questionnaire |
|
Audit Tests, Substantive Procedures Audit Evidence, Sufficient Appropriate Audit Evidence & Testing the Sales System. Testing The Sales System, Testing the Purchases System, Testing the Payroll System, Testing the Cash System, Testing Other Systems, Testing the Non-Current Assets, Verification Approach of Audit, Verification of Assets, Letter of Representation & Verification of Liabilities, Verification of Equity, Verification of Bank Balances, Verification of Stock-In-Trade and Store & Spares, Audit Sampling, Statistical Sampling, Considering the Work of Internal Auditing, Audit Planning, Planning an Audit of Financial Statements, Audits of Small Entities, Auditor’s Report on a Complete Set of General Purpose Financial Statements, Modified Auditor’s Report. |
|