Syllabus
Module 1 – Introduction and responsibilities
1 Introduction to International Auditing (Preface)
2 Objectives and general principles (ISA 200)
3 Documentation (ISA 230)
4 Fraud and error (ISA 240)
Module 2 – Planning
5 Planning (ISA 300)
6 Knowledge of the business (ISA 310)
7 Audit materiality (ISA 320)
Module 3 – Internal control
8 Risk assessments and internal control (ISA 315)
9 Service organisations (ISA 402)
Module 4 – Audit evidence
10 Audit evidence (ISA 500)
11 Specific items (ISA 501, 505)
12 Analytical procedures (ISA 520)
13 Audit sampling (ISA 530)
14 Management representations (ISA 580)
15 Internal auditing (ISA 610)
Module 5 – Reporting
16 Auditors' Reports on financial statements (ISA 700, 705, 706)
17 Going concern (ISA 570)