Auditing -- its nature and purpose -- Errors and adjustments -- The theory of audit evidence -- Basic audit techniques -- Audit work papers -- Internal control and auditing -- The audit program -- Verification of income and expense accounts, prepayments and deposits -- Verification of investments -- Verification of fixed and intangible assets -- Verification of receivables and sales transactions -- Verification of inventories -- Verification of purchase transaction and accounts payable -- Verification of other liabilities and net worth items -- Verification of cash and cash tranactions -- Verification of cash and cash transactions (continued) -- Internal control and the audit program -- Completing the examination -- The practice of auditing -- Report writing -- Special problems of independent accountants.