What is auditing?.- The audit planning process : understanding the risk of material misstatement.- Internal controls.- Auditing the revenue business process.- Audit evidence and the auditor's responsibility for fraud detection.- Auditing the acquisition and expenditure business process.- Auditing the inventory business process.- Audit sampling : tests of internal controls.- Audit sampling : substantive tests of details.- Cash and investment business processes.- Long-term debt and owner's equity business process.- Completing the audit.- Audit reports.- The auditing profession