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 purchases cycle; the audit of business transactions - the sales cycle; the audit of business transactions - payroll; review of the financial statements; further review procedures; audit reports; other reports; flowcharts; auditing computer systems; liability of accountants and auditors.
