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    <subfield code="a">Contents:1.What is Auditing -- 2. The audit planning process: understanding the risk of material misstatement -- 3. Internal controls -- 4. Auditing the revenue business process -- 5.Audit evidence and the auditor's responsibility for fraud detection -- 6. Auditing the acquisition and expenditure business process -- 7.Auditing the inventory business process -- 8.Audit sampling: Test and controls --9. Audit sampling: Substantive test of details --10. Cash and investment business processes -- 11. Long-Term debt and owners' equity business process -- 12.Completing the audit -- 13. Audit reports -- 14.The auditing profession --</subfield>
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