Introduction to auditing -- Professional conduct -- Statutory matters -- Corporate governance -- General principles of auditing -- An overview of the audit process -- Important elements of the audit process -- Computer audit : the basics -- Computer audit : new technology -- Revenue and receipts cycle -- Acquisitions and payments cycle -- Inventory and production cycle -- Payroll and personnel cycle -- Finance and investment cycle -- Going concern and factual insolvency -- Reliance on other parties -- Sundry topics -- The audit report -- Review engagements and related service engagements