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--

American Accounting Association, A Statement of Basic Auditing Concepts, Florida,

-.
- Champlain, J. Auditing Information Systems, John Wiley & Sons, Inc. .
- Taylor, D. & William, G. Auditing: Integrated Concepts and Procedures, John Wiley
& Sons,
Inc. .

- -

Auditing

Audit Theory

Postulates

Concepts

Standards

Objectives

Procedures

External Auditing

Auditor Legal Liability

Limitations of an Audit

Types of Audits

Complete & Partial Audits

Compulsory & Optional

Audits
Continuous & Final Audits

Auditing Standards

The General Standards

Adequate Professional
Qualification
Objectivity & Independence

Due Professional Care

Standards of Field Work

Planning

Audit Program
Supervision & Documentation
Audit Evidence

- -

Reporting

Code of Professional Conduct

Principles

Responsibility

The Public Interest

Integrity

Objectivity & Independence

Scope & Nature of Services

Rules

Compliance with Standards

Accounting Principles

Zakat & Tax Services

Confidentiality

Fees

.Competition in Fees

Act Discreditable

Commissions

Audit Evidence

Physical Examination

Documentary Evidences

Satisfactory Internal Control

Formal Statements by
Company Officers

Statements by Third Parties

Calculations by the Auditor

- -

Scanning & Analytical

Review
Audit Techniques

Inspection

Inquiry

Confirmation

Sample

Sampling

Sampling Method

Population

Sampling Unit

Sampling Techniques

Judgmental Sampling

Statistical Sampling

Risks Associated with

Sampling

EDP Systems in Auditing

Environmental Characteristics
Risks Associated with EDP
Systems
EDP Accounting Control
Procedures

General Controls

Application Controls
Auditing Around the
Computer

- -

Auditing Through the

Computer
Auditing without using the
Computer

Internal Control

Accounting Controls

Administrative Controls

Internal Auditing

Protective Service

Evaluative Services

Developmental Services

Internal Financial Auditing

Internal Management
(Operational) Auditing

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EF
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