Auditing: A Practical Approach

Acknowledgements.

1 Introduction and overview of audit and assurance.

2 Ethics, legal liability and client acceptance.

3 Audit planning I.

4 Audit planning II.

5 Audit evidence 1.

6 Overview of tests of controls, substantive procedures and sampling.

7 Gaining an understanding of the client’s system of internal controls.

8 Execution of the audit — testing of controls.

9 Execution of the audit — performing substantive procedures.

10 Substantive testing and balance sheet accounts.

11 Substantive testing and income statement accounts.

12 Completion and reporting on the audit.

Appendix.

Glossary.

Index.