1. Introductory; 2. Classification of Audits; 3. The Auditor : Qualities, Qualifications, Appointment and Rights; 4. Planning the Audit : Preparation and Procedure; 5. The Internal Control, Internal Check and Internal Auditing; 6. Routine Checking, Vouching and Materiality; 7. Vouching of Cash Transactions; 8. Vouching of Trading Transactions; 9. Vouching of Personal and Impersonal Ledgers; 10. Verification and Valuation of Assets and Liabilities; 11. Depreciation; 12. Provisions and Reserves; 13. Audit of Limited Companies; 14. Company Directors and Managerial Remuneration; 15. Audit of Share Capital Transaction; 16. Financial Statements; 17. Statutory Report and Audit; 18. Criticism of Published Accounts; 19. Profits and Divisible Profits; 20. Dividend and Interest; 21. Liabilities of an Auditor; 22. Cost Audit; 23. Special Audit; 24. Investigation; 25. Management Audit; 26. Auditing of Mechanised and Computerised Accounts; 27. Audit of Public Accounts and Government Undertakings; 28. Professional Conduct and Ethics: Provisions of Chartered Accountants Act

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