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Contents
Part I
1.    Nature of auditing
2.    Basic concepts in auditing
3.    Preparation for an audit
4.    Internal control, internal check and internal audit & EDP audit
5.    Vouching
6.    Capital & revenue expenditure
7.    Depreciation provisions & reserves
8.    Verification provisions & reserves
9.    Verification of liabilities
10.  Verification of other transactions
Part II : (The Company Audit)
11.  Appointment, removal and remuneration of company auditor
12.  Powers & duties of auditors
13.  Audit report
14.  The Company audit – CARO 2003, Schedule VI and reporting requirements
15.  Preparation & Presentation of financial statement
16.  Audit of share capital and debentures
17.  Audit dividends
18.  Special audits
19.  Accounting standards, Guidance Notes, Standards on Auditing
20.  Analysis of standards on auditing (SA)
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