PAPER 6 : AUDITING AND ASSURANCE

1. Nature, Objective and Scope of Audit
2. Audit Strategy, Audit Planning and Audit Programme
3. Audit Documentation and Audit Evidence
4. Risk Assessment and Internal Control
5. Fraud and Responsibilities of the Auditor in this Regard
6. Audit in an Automated Environment
7. Audit Sampling
8. Analytical Procedure
9. Audit of Items of Financial Statements
10. The Company Audit
11. Audit Report
12. Audit of Banks
13. Audit of Different Types of Entities