I. THE REGULATORY FRAMEWORK OF AUDITING.
 
1. Why Have an Audit?
2. Auditor Independence.
3. The Auditor's Duties.
4. International Comparisons.
 
II. AUDIT REPORTING.
 
5. The Audit Report.
6. Qualified Audit Reports.
 
III. THE COLLECTION OF EVIDENCE.
 
7. The Conduct of an Audit.
8. Audit Evidence and Testing.
9. Internal Control.
10. Computer Audit.
11. Audit Sampling.
12. The Sales Cycle.
13. The Purchases Cycle.
14. Audit of the Balance Sheet.
 
IV. AUDITING AS A SERVICE TO MANAGEMENT.
 
15. Internal Audit. Management Auditing.
16. Environmental Auditing.
 
Appendices.
I Glossary of Abbreviations and Terms.
II Auditing Standards and Guidelines.