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

-1973.

- Champlain, J. Auditing Information Systems, John Wiley & Sons, Inc. 1998.
- Taylor, D. & William, G. Auditing: Integrated Concepts and Procedures, John Wiley
& Sons, Inc. 1994.

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 Standard
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 of
EDP Systems in Auditing

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 Services

Evaluative Services

Developmental Services

Internal Financial Auditing

Internal Management
(Operational) Auditing

EF

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