What Is Auditing?The Development of Auditing and Audit Objectives.Legal and Professional Duties of Auditors.Two Fundamental Concepts: Independence and True and Fair View.Overview of the Audit Process and Audit Evidence.Staffing, Documenting, and Controlling the Quality of an Audit.Commencing an Audit: Engagement Procedures; Gaining an Understanding of the Client.Planning the Audit and Assessing Audit Risk.Internal Controls and the Auditor.

Testing the Financial Statement Balances: Substantive Testing.Introduction to Audit Sampling.Completion and Review.Auditors' Report to Users of Financial Statements and to Management.Auditing and the Computer.Legal Liability of Auditors.Avoiding and Limiting Auditors' Liability.Appendix.

Index.