Auditing Today

The past and present; the approach to audit work; internal control - the basis of audit work; internal control - the techniques of recording, assessment and evaluation; auditing procedures - the underlying records; the use of sampling techniques for audit purposes; auditing procedures - the final accounts; the audit report; auditors and the law; regulation of auditors and quality control; statute and case law affecting auditors' liability; the audit approach to computer systems; investigations; special classes of audit.