Chapter 1 - The Regulatory Framework Requirements of Company Law Rights and Duties of the Auditor under Company Law Anti-money Laundering Regulations Professional Body Requirements Audit Exemption Interaction with Other Regulators Chapter 2 - The Role of the Regulators and Professional Bodies Audit, Reporting and Governance Authority Role of International Standard Setters Regulation by Professional Bodies Ensuring a Firm Complies with Regulation Chapter 3 - The Ethical Standard Fundamental Principles of Ethics for Auditors Threats to Objectivity, Integrity and Independence Evaluating and Responding to Ethical Threats Confidentiality and Conflicts of Interest Small Audits and the Provisions Available for Smaller Entities Audit Firm Rotation Chapter 4 - Accepting an Audit Client Client Screening and Due Diligence Resources, Competence and Agreement of Fees Changes in Professional Appointment (Professional Clearance) Agreeing the Terms of an Audit Preconditions for an Audit The Letter of Engagement Chapter 5 - Planning the Audit Objectives of Audit Planning Obtaining an Understanding of the Client and its Environment Risk Assessment and Auditor''s Responses Business Risk Audit Risk Evaluating Systems and Controls Determining Materiality Analytical Review Developing the Audit Strategy and Audit Plan Audit Assertions Designing Audit Procedures Audit Sampling Types of Audit Procedures Chapter 6 - Auditing Specific Areas: Auditing: oRelated Parties oProperty, Plant and Equipment oInventory and Work in Progress oIncome and Receivables oCash at Bank and in Hand oPurchases and Payables oProvisions, Contingencies and Commitments oEquity oPayroll oJournals oTaxation (including VAT) oCash flow Statement Chapter 7 - Other issues relating to audit evidence Use of an Auditor''s Expert Service Organisations Opening Balances External Confirmations Analytical Procedures Accounting Estimates and Related Disclosures Data Analytics Communicating with Management and Those Charged with Governance Reporting Deficiencies in Internal Control Chapter 8 - Fraud and Laws and Regulations Errors, Deliberate Misstatements and Fraudulent Financial Reporting Responsibilities in Relation to Fraud Responding to Suspected or Identified Fraud Responsibilities in Relation to Laws and Regulations Responding to Suspected or Identified Non-compliance with Laws and Regulations Professional Scepticism Chapter 9 - Audit Completion Subsequent Events Going Concern Evaluation of Misstatements Final Analytical Review Other Information Issued with the Financial Statements Chapter 10 - The Unmodified Auditor''s Opinion Content of the Auditor''s Report The Audit Opinion Emphasis of Matter Material Uncertainties Related to Going Concern Other Matter Key Audit Matters Limiting Liability Using a ''Bannerman'' Chapter 11 - The Modified Auditor''s Opinion Qualified Opinions Adverse Opinion Disclaimer of Opinion Chapter 12 - Group Audit Group and Component Auditors Planning the Group Audit Auditing the Consolidation International Groups Joint Audits and Transnational Audits Chapter 13 - Quality Management Quality Management at the Firm Level (ISQM (UK) 1) Engagement Quality Reviews (ISQM (UK) 2) Quality Management at the Engagement Level Chapter 14 - Non-audit Engagements The Framework for Assurance Engagements Review Engagements Agreed upon Procedures Engagements Compilation Engagements Due Diligence Engagements Social and Environmental Reporting Providing Assurance on Integrated Reports.