An introduction to auditing -- Corporate governance, internal auditing and audit committees -- Professional conduct and ethical considerations -- Basics and computerised environments -- Preliminary engagement activities and planning -- Materiality, risk and fraud -- Audit sampling -- The revenue and receipts cycle : sales, debtors, cash and cash at bank -- Payroll and personnel cycle -- The acquisition and expenditure cycle : purchases, creditors and accruals -- Inventory and production cycle -- Finance and investment cycle -- Statutory -- Completing the audit -- Reporting.