An introduction to auditing -- Corporate governance, internal auditing and audit committees -- Professional conduct and ethical considerations -- Evidence (general and specific), an introduction to internal control -- 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: fixed assets -- The finance and investment cycle and other balance sheet and income statement verification -- Computers -- Statutory -- Completing the audit -- Audit reports -- Reports.