Auditing / David Mwindi.

CONTENTS;

CHAPTER ONE: INTRODUCTION TO AUDIT AND ASSURANCE SERVICES
1.1 What is assurance?
1.2 Formal definition of auditing
1.3 Who is an auditor?
1.4 The need for an audit
1.5 Objectives of an audit
1.6 Form of auditor's report
1.7 Responsibilities of the directors of a company in relation to the accounting function
1.8 The meaning of true and fair

CHAPTER TWO: THE LEGAL AND PROFESSIONAL REQUIREMENTS OF AN AUDITOR
2.1 Need for regulation
2.3 Setting auditing standards
2.4 Appointment of auditors
2.5 Qualification for appointment as an auditor
2.6 Removal of auditor from office
2.7 Resignation of auditors
2.8 Auditor's remuneration
2.9 Rights of auditors
2.10 Duties of the auditor

CHAPTER THREE: PROFESSIONAL ETHICS
3.1 Code of ethics
3.2 Application of the code of ethics
3.3 Conceptual frame work approach
3.4 Introduction to the fundamental principles
3.5 Threats and safe guards

CHAPTER FOUR: AUDIT PLANNING
4.1 Preliminary engagement activities
4.2 Planning activities
4.3 Audit planning activities

CHAPTER FIVE: RISK ASSESSMENT
5.1 International standards on auditing and risk
5.2 Risk assessment procedures and understanding the entity and it's environment
5.3 Identifying and assessing the risks of material misstatement

CHAPTER SIX: INTERNAL AUDIT
6.1 Scope and objectives of the audit function
6.2 comparison of the internal auditor with the external auditor
6.3 Liaison between internal and external audit

CHAPTER SEVEN: INTERNAL CONTROL
7.1 The importance of internal control systems
7.2 Controls relevant to the audit
7.3 Depth of understanding of internal control

CHAPTER EIGHT: AUDIT EVIDENCE
8.1 Audit evidence
8.2 meaning of sufficient appropriate audit evidence
8.3 Audit procedures for obtaining audit evidence

CHAPTER NINE: AUDIT SAMPLING
9.1 Why auditors auditors adopt a sampling approach
9.2 stages in audit sampling
9.3 Sample selection methods

CHAPTER TEN: AUDIT PROCEDURES
10.1 Substantive tests
10.2 Vouching
10.3 Verification of assets and liabilities

CHAPTER ELEVEN: AUDIT REPORTING
11.1 The purpose of auditor's report
11.2 The requirements of the companies Act with regard to the auditor's report
11.3 Audit reporting

CHAPTER TWELVE: COMPLETION AND REVIEW
12.1 Going concern
12.2 The importance of the assumption
12.3 The auditor's duty

CHAPTER THIRTEEN: AUDITOR'S LIABILITIES
13.1 Civil liability under statutes
13.2 Criminal liability under statutes
13.3 Liability under the law of contract

Glossary : p. 552-559 . _ Index : p. 560-566.