Responsibilities, functions and qualities of the auditor -- Statutory requirements: Important Companies Act provisions -- Professional and ethical responsibilities -- Corporate governance -- The audit process and audit practice matters -- Responsibility in relation to fraud and error -- Audit evidence -- Pre-engagement and planning activities -- Computers in the audit environment -- Advanced computer systems -- Audit sampling and other relevant testing methods -- Internal controls -- Substantive procedures -- Completion of the audit -- Special audit investigations and management consultation services -- Reporting -- Auditing derivative financial instruments.