1. Auditing Standards
- The International Federation of Accountants (IFAC)
- The International Auditing and Assurance Standards Board (IAASB)
- The framework of International Standards on Auditing (ISAs)
- ISAs - what they represent and how they are set.
2. ISA 200, Overall Objectives
- Overall objectives of an audit of financial statements
- General principles governing auditors and their work
- The nature and scope of an audit.
3. ISA 230, Audit Documentation
- Preparing and retaining documentation
- Assembly of the final audit file
4. ISA 240, Fraud in an audit of financial statements
5. Planning
- ISA 300, Planning an audit of financial statements
- ISA 315, Understanding the entity and its environment
- ISAs 320 and 450, Audit materiality and evaluation of misstatements.
6. Internal Control and Risk Assessment
- ISA 265, Communicating deficiencies in internal control to those charged with governance and management
- ISA 315, Assessing the risks of material misstatements
- ISA 402, Audit considerations relating to an entity using a service organisation.
7. ISA 500, Audit Evidence
8. ISA 501 and 505, Specific Items
9. Analytical Procedures, Audit Sampling and Written Representations
- ISA 520, Analytical procedures
- ISA 580, Written representations.
10. Internal Auditing
11. Reporting
- ISA 700,705,706, Auditor's report on financial statements
11. Glossary