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♦ Anoverview ofauditing ♦Theauditor♦Audit planningandauditcontrol♦Auditobjectivesand scope of audit of financial statements♦The auditor’s responsibilitytoconsiderfraudanderror inauditof financialstatements♦Gainingknowledge aboutthe businessoftheclient♦Considerationoflawsand regulations in an audit of financial statements♦Audit engagement♦Auditevidenceandauditprocedures ♦Coordinating the work of others♦Documentation ♦Audit report♦Internal control♦Auditing in an EDPenvironment♦Substantial procedures-vouching of cash transactions ♦ Substantial procedures-vouching oftrading transactions♦Theauditofimpersonal ledger♦ Verificationandvaluationofassetsand liabilities♦Depreciation♦Reserves♦Auditof limited companies—company auditor♦Audit of limited companies — audit of financial statements♦Audit of limitedcompanies—auditreport♦Auditofbanking companies♦Theauditofco-operativebanksand institutions♦The audit of general insurance business companies♦Audit of partnership accounts♦Audit of government accounts ♦Cost audit♦Management audit♦Tax audit♦Divisible profits♦Investigation