in English

Chapter 1. Core concepts of a risk-based approach to conducting a quality audit -- Chapter 2. Preliminary engagement activities -- Chapter 3. Planning the audit and development of overall audit strategy -- Chapter 4. Performance of risk assessment procedure -- Chapter 5. Designing overall responses and further audit procedures -- Chapter 6. Audit of the revenue and collection cycle -- Chapter 7. Audit of the expenditure (or acquisition and payment) cycle -- Chapter 8. Audit of the expenditure cycle, continued... Chapter 9. Audit of the investing cycle -- Chapter 10. Audit of the financing cycle -- Chapter 11. Audit of cash balances -- Chapter 12. Audit of trade receivables, allowance for doubtful accounts and sales -- Chapter 13. Audit of inventories, cost of sales and trade payables -- Chapter 14. Audit of investments -- Chapter 15. Audit of property, plant and equipment, and the related depreciation and depletion -- Chapter 16. Audit intangible assets -- Chapter 17. Audit of prepaid expenses, deferred charges and other current liabilities -- Chapter 18. Audit of long-term liabilities -- Chapter 19. Audit of owner(s)` equity accounts -- Chapter 20. Audit of other accounts in the statement of profit or loss and comprehensive income -- Chapter 21. Evaluation of audit evidence and completion of the audit -- Chapter 22. Forming an opinion and reporting on financial statements -- Chapter 23. Modifications to the opinion in the independent auditor`s report -- Chapter 24. Preparation of financial statements -- References.

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