Preface       About the authors       Guided tour       Acknowledgements 1    Introduction to audit 2    External and internal audit 3    Auditing standards 4    Professional ethics and code of conduct 5    Corporate governance 6    Different approaches to investigation 7    Planning the audit 8    Co-operative working between auditors and other professionals 9    Internal control and systems audit 10  Key systems audits 11  Revenue and capital expenditure 12  Audit risk assessment and sampling 13  Financial statement audit 14  Asset verification 15  Liabilities and accruals 16  Going concern 17  Audit reporting 18  Public sector auditing 19  Value-for-money audit and performance indicators in not-for-profit organisations 20  Emerging issues in auditing       Index