1. Why are auditors needed? 2. An overview of the postulates and concepts of auditing 3. Auditor independence 4. Audit regulation 5. An introduction to corporate governance 6. Risk 7. Evidence 8. Systems work basic ideas 9. Testing and evaluation of systems 10. Substantive testing, CAAT and audit programmes 11. Sampling and materiality 12. Final work: general principles and analytical review of financial statements, and management assertions on financial statement heading 13. Final work: non-current assets, trade receivables and financial assets 14. Final work: specific problems relating to inventories, construction contracts, trade payables and financial liabilities 15. Final review: post balance sheet period, provisions, contingencies, letter of rep. 16. Assurance engagements and internal audit 17. The Audit Report, including reporting on corporate governance 18. Fraud and going concern 19. The audit expectations gap and audit quality 20. The auditor and liability under the law 21. Disruptive technologies