Auditing: A Risk-Based Approach

1. Introduction to Auditing 2. The Risk-Based Audit Approach 3. Audit Planning and Strategy.  4. Internal Control Systems 5. Corporate Governance and the Auditor  6. Understanding the Business and Industry  7. Fraud and the Auditor's Responsibilities  8. Evidence and Documentation  9. Audit Sampling and Techniques  10. Substantive Procedures  11. Evaluating Internal Controls  12. Completing the Audit 13. Auditing in a Digital Environment