Auditing -- its nature and purpose -- Errors and adjustments -- The theory of audit evidence

evidence -- Evaluating, concluding and reporting -- Internal controls -- Risk management and governance

regulations -- Overview of the audit process, audit evidence, staffing and documenting an audits -- Commencing

frameworks -- Audit committees and auditor independence : the research evidence -- Governance and auditing

process and audit practice matters -- Responsibility in relation to fraud and error -- Audit evidence

process and audit practice matters -- Responsibility in relation to fraud and error -- Audit evidence

. Professional Ethics -- Ch. 4. Auditors' Legal Liability -- Ch. 5. Audit Risk and Audit Evidence -- Ch. 6

-- 9. Analytical procedures -- 10. Substantive testing and evidence -- App. to Ch. 10. Audit sampling

responsibilities -- Audit evidence.

Audit and Assurance Standards Board (IAASB) ; Types of audits ; Audit evidence ; Risk assessment

ethics -- Legal liability of CPAs -- Audit evidence and documentation -- Planning the audit ; Designing

. Audit Responsibilities and Objectives -- 6. Audit Evidence -- 7. Audit Planning and Documentation -- 8