Content: Part one: The professional practice of auditing: The nature of auditing -- the auditing environment -- Rules of professional conduct -- Quality control in audit -- Part two : The conceptual framework of auditing: Fraud and error in audit -- The accounting system and internal control -- Audit planning and control -- Audit evidence and audit documentation -- Materiality, misstatement and audit risk -- Audit sampling -- Part three: The professional practice of financial auditing: The principles of financial auditing -- The practice of financial auditing -- The auditor's report on financial statements -- Part four: The professional practice of internal auditing: principles of internal audit -- The practice of internal audit -- Part five: The professional practice of management auditing: The principles of management auditing -- The practice of management auditing -- The internal audit and the management audit reports.