Section I | History | 1. | International Auditing Overview
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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
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13A. | Group Audit Extended Example |
Section VII | Other Assurance and Related Services | 14. | Other Assurance and Related Services |