Principles of Auditing

Foreward by John Kellas
Preface
Acknowledgements
1. International auditing overview
2. The audit market
3. Ethics for professional accountants
4. An auditor's services
5. Client acceptance
6. Understanding the entity, risk assessment and materiality
7. Internal control and control risk
8. Control risk, audit planning and test of controls
9. Analytical procedures
10. Substantive testing and evidence
Appendix to 10: Audit sampling and other selective testing procedures
11. Completing the audit
Appendix to 11: Audit documentation and working papers
12. Audit reports and communication
13. Overview of a group audit
14. Corporate governance
Appendix A to 14: The Combined Code (UK)
Appendix B to 14: Governance and auditing in a public interest context
Glossary
Index