Principles of External Auditing

What is Auditing?; The Development of Auditing and Auditing Objectives; Legal and Professional Duties of Auditors; Two Fundamental Concepts: Independence and True and Fair View; Overview of the Audit Process and Audit Evidence; Staffing, Documentation, and Controlling the Quality of an Audit; Commencing an Audit: Engagement Procedures; Gaining an Understanding of the Client; Planning the Audit and Assessing the Audit Risk; Internal Controls and the Auditor; Testing the Financial Statement Balances: Substantive Testing; Introduction to Audit Sampling; Completion and Review; Auditors' Report to Users of Financial Statements and Management; Auditing and the Computer; Legal Liability of Auditors.