in English

Unit I. INTRODUCTION TO ASSURANCE AND AUDITING SERVICES -- Chapter 1. The demand for auditing and assurance services -- Chapter 2. Professional practice of accountancy: an overview -- Chapter 3. The public accounting profession environment -- Chapter 4. Management of a public accounting practice -- Chapter 5. Professional ethics -- Unit II. FUNDAMENTALS OF ASSURANCE AND FINANCIAL STATEMENT AUDIT -- Chapter 6. Fundamentals of assurance services -- Chapter 7. Introduction to financial statement audit -- Unit III. RISK-BASED AUDIT OF FINANCIAL STATEMENTS -- Chapter 8. Overview of risk-based audit -- Chapter 9. Risk assessment-part 1 -- Chapter 10. Risk assessment-part 2 -- Chapter 11. Risk assessment-part 3 -- Chapter 12. Fraud and error -- Unit IV. RISK RESPONSE -- Chapter 13. Risk response-part 1 -- Chapter 14. Risk response-part 2 -- Chapter 15. Basic audit sampling concepts -- Chapter 16. Audit sampling for test of controls -- Chapter 17. Audit sampling for substantive tests -- Chapter 18. Audit documentation -- Unit V. REPORTING -- Chapter 19. Audit evidence evaluation -- Chapter 20. Completing the audit and post-audit responsibilities -- Chapter 21. Forming an opinion and reporting on financial statements -- Chapter 22. Modifications to the independent auditor`s report -- Unit VI. AUDITING IN AN INFORMATION TECHNOLOGY (IT) SYSTEM ENVIRONMENT -- Chapter 23. Auditing in an information technology (IT) system environment-part 1 -- Chapter 24. Auditing in an information technology (IT) system environment-part 2 -- Unit VII. OTHER SERVICES AND REPORTS -- Chapter 25. Procedures and reports on special purpose audit engagements -- Chapter 26. Non-audit engagements: procedures and reports -- References.

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