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Part 1 – The Audit Profession Assurance
and Auditing: An overview The Structure of the Profession Ethics,
Independence and Corporate Governance The Legal Liability of Auditors Part
2 – Planning and Risk Overview of Elements of the Financial
Report Audit Process Knowledge of the Business and Evaluating
Strategic Business Risk Inherent Risk Assessment, Materiality
and Overall Audit Strategy Understanding the Internal Control
Structure and Assessing Control Risk Part 3 – Procedures
for Collecting Evidence Tests of Transactions Tests
of Balances Audit Sampling Computer-Assisted Audit
Techniques and Advanced Computing Issues Part 4 –
Completion and Communication Completion and Review The
Auditor's Reporting Obligations Part 5 – Other Assurance
Services Other Assurance Services Internal
Auditing Audit and Assurance Services in the Public Sector |
