Introduction to auditing; legal considerations; auditors - the professional framework; audit approach; planning, controlling and recording; accounting systems, internal controls and audit testing; further aspects of internal control; the audit of the balance sheet - assets (excluding stocks); the audit of the balance sheet - stocks; the audit of the balance sheet - liabilities; the audit of business transactions - the purchase cycle; the audit of business transactions - the sales cycle; the audit of business transactions - payroll; review of the financial statements; further review procedures; related party transactions; audit reports; other reports; audit of group accounts; auditing computer systems; liability of accountants and auditors; audit of special types of organization; special considerations in relation to listed companies and investment businesses; investigations.
