Fundamentals of Auditing

• Lessons (1-45) (pdf format)

Fundamentals of auditing (An introduction), Objective and General Principles Governing, Reasonable Assurance, Legal Consideration regarding Auditing Rights, Duties and Liabilities of Auditor, Liabilities of an Auditor, Books of Account & Financial Statements, Understanding the Entity and Its Environment, Documenting the Internal Control System, Evaluating the Internal Control System, Internal Control Questionnaire, Audit Tests, Substantive Procedures Audit Evidence, Sufficient Appropriate Audit Evidence & Testing the Sales System. Testing The Sales System, Testing the Purchases System, Testing the Payroll System, Testing the Cash System, Testing Other Systems, Testing the Non-Current Assets, Verification Approach of Audit, Verification of Assets, Letter of Representation & Verification of Liabilities, Verification of Equity, Verification of Bank Balances, Verification of Stock-In-Trade and Store & Spares, Audit Sampling, Statistical Sampling, Considering the Work of Internal Auditing, Audit Planning, Planning an Audit of Financial Statements, Audits of Small Entities, Auditor’s Report on a Complete Set of General Purpose Financial Statements, Modified Auditor’s Report.

#	Book	Author
1	International Standards on Auditing	Jafar Husanin (PAC)

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