Book Contents – Principles of International Auditing and Assurance

Section I	History	1.	International Auditing Overview
Section II	The Profession	2.	The Institutional Setting: How is the Audit Profession Organized
Section III	Ethics	3.	Ethics for Professional Accountants
Section IV	Fundamental Concepts	4.	The Fundamental Concepts of Auditing and Assurance
		5.	Fraud and Other Considerations of Law and Regulations in an Audit
Section V	The 4 Phases of the Audit	6.	Phase I: Client and Engagement Acceptance/Continuance
		7.	Phase II, Part 1: Planning Through Understanding and Risk Analysis
		8.	Phase II, Part 2: Internal Control and Control Risk
		9.	Phases III, Part 1: Building and Execution of the Test Plan and Auditor’s Response to Assessed Risks
		10.	Phase III, Part 2: Building and Execution of the Test Plan – Analytical Review
		11.	Phase IV, Part 1: Evaluation and Completion
		12.	Phase IV, Part 2: Reporting
Section VI	Specific Themes and Topics	13.	Specific themes and special topics during the audit
Section VI	Specific Themes and Topics	13A.	Group Audit Extended Example
Section VII	Other Assurance and Related Services	14.	Other Assurance and Related Services

International Auditing Overview
The Institutional Setting: How is the Audit Profession Organized
Ethics for Professional Accountants
The Fundamental Concepts of Auditing and Assurance
Fraud and Other Considerations of Law and Regulations in an Audit
Phase I: Client and Engagement Acceptance/Continuance
Phase II, Part 1: Planning Through Understanding and Risk Analysis
Phase II, Part 2: Internal Control and Control Risk
Phases III, Part 1: Building and Execution of the Test Plan and Auditor’s Response to Assessed Risks
Phase III, Part 2: Building and Execution of the Test Plan – Analytical Review
Phase IV, Part 1: Evaluation and Completion
Phase IV, Part 2: Reporting
Specific themes and special topics during the audit
A.Group Audit Extended Example
Other Assurance and Related Services