Includes index.

External auditing and assurance -- Ethics and corporate governance -- Fraud and compliance with laws & regulations -- The audit process -- Audit acceptance and planning -- Gathering audit evidence -- The risk assessment process -- Controls and controls testing -- Auditing in a computerised environment and e-commerce -- Using the work of others -- The audit of property, plant and equipment -- The audit of inventory -- The audit of revenue and receivables -- The audit of bank and cash -- The audit of investments -- The audit of purchases and payables -- The audit of share capital and reserves -- Audit completion procedures -- Audit reports -- Group audits.