The auditing profession in South Africa -- Governance and ethics -- Corporate Governance - Background : King lV Report and internal control -- Professional and ethical responsibilities -- Companies act -- Auditing and assurance -- The audit and assurance process -- Responsibility in respect of fraud and errors, communication, auditor's liability and the consideration of laws and regulations -- Audit evidence -- Engagement and planning activities -- Auditing in an information technology environment (computerized information systems) -- New technologies -- Audit sampling and other relevant testing methods -- The auditor and internal control -- Substantive procedures -- Completion of the audit -- Management consulting services, special audit investigations, assurance engagements other than audits or reviews of historical financial information, integrated sustainability reporting and internal audit -- Reporting -- Auditing accounting issues with supplement concerning derivative financial instruments