Includes Index

Part One: Study Chapters
Chapter 1: Why are Auditors Needed?
Chapter 2: An Overview of the Postulates and Concepts of Auditing
Chapter 3: The Meaning and Importance of Auditor Independence, Factors Affecting Independence and Measures to Attain It
Chapter 4: Audit Regulations
Chapter 5: The Risk - Based Approach to Audit: Audit Judgement
Chapter 6: The Search for Evidence Explained
Chapter 7: Systems work: Basic Ideas
Chapter 8: Internal Audit
Chapter 9: Controls in Computer Systems: Substantive Testing: Computer Assisted Audit Techniques
Chapter 10: Sampling and Materiality
Chapter 11: Final Work: General Principles: Analytical Review of Financial Statements: Fixed Assets and Debtors
Chapter 12: Final Work: Specific Problems Related to Stock and Long - Term Contracts and Trade Creditors
Chapter 13: Final Review: Post Balance Sheet Period, Contingencies, Letter of Representation, Audit of Group
Chapter 14: The Auditors Report
Chapter 15: Fraud and Going Concern
Chapter 16: The Audit Expectations Gap; Corporate Governance
Chapter 17: The Auditor and Liability Under the Law
Chapter 18: The Radical Critique of Auditing
Chapter 19: The Response of the Auditing Profession to the Radical Critique of Auditing
Chapter 20: Examination Hints and Final Remarks

Part Two: Examination Questions and Answers