Table of Contents

Section IHistory1.International Auditing Overview
Section IIThe Profession2.The Institutional Setting: How is the Audit Profession Organized
Section IIIEthics3.Ethics for Professional Accountants
Section IVFundamental Concepts4.The Fundamental Concepts of Auditing and Assurance
5.Fraud and Other Considerations of Law and Regulations in an Audit
Section VThe 4 Phases of the Audit6.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 VISpecific Themes and Topics13.Specific themes and special topics during the audit
13A.Group Audit Extended Example
Section VIIOther Assurance and Related Services14.Other Assurance and Related Services
  1. International Auditing Overview
  2. The Institutional Setting: How is the Audit Profession Organized
  3. Ethics for Professional Accountants
  4. The Fundamental Concepts of Auditing and Assurance
  5. Fraud and Other Considerations of Law and Regulations in an 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
  13. Specific themes and special topics during the audit
    A.Group Audit Extended Example
  14. Other Assurance and Related Services
Cover Principles of International Auditing & Assurance
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