Part 2 - Concepts, Planning and Sampling
3 Audit Evidence, Documentation and CAATs
4 Professional Ethics and Quality Control
5 Stages of the Audit Process
6 Pre-engagement Activities and Terms of Engagement
7 Assessing the Risk of Material Misstatement Through Understanding the Entity and its Environment
8 Materiality, Audit Strategy and Audit Plan
9 Internal Control and the Auditing of Internal Control Over Financial Reporting
10 Computer Systems, General Controls and Application Controls
11 Audit Sampling

Part 3 - Auditing Business Processes
12 Auditing the Revenue Process in a Computerized System
13 Auditing the Purchasing Process in a Computerized System
14 Auditing the Human Resource Management Process
15 Auditing the Inventory Management Process
16 Auditing the Finance/Investing Process: Prepaid Expenses; Intangible Assets and Goodwill; and Property, Plant and Equipment
17 Auditing the Financing/Investing Process: Long-Term Liabilities, Shareholders' Equity and Statement of Comprehensive Income
18 Auditing the Financing/Investing Process: Cash and Investments

Part 4 - Completing the Audit and Responsibilities
19 Completing the Audit Engagement
20 Reports on Audited Financial Statements
21 Corporate Governance and Corporate Law
22 Assurance, Related Services and Internal Auditing