1.

Auditor’s Opinion and Report

 True and Fair View,
 Reasonable Assurance
 Inherent Limitations of an Audit
 Audit Assertions (Q3 P20, Q2 P19, Q4 P18,
Q4 P17)
2. Audit Planning and Materiality
(Q4 P20, Q4 P16)
3. Audit Risks (Assessing Risks of material misstatements)
(Q3 P19, Q3 P18)
4. Misstatements & Frauds
(Q4 P20, Q3 P17)

1. Internal VS External Audit

2. Audit Planning
(Q3 P16)
3. Internal Control System and Internal Audit
(Q4 P20, Q2 P18, Q2 P17,
4. Computerized Auditing: Q2 P16)
 Auditing in Computer Information System (EDP Systems)
 Auditing with Computer-assisted Audit Techniques (CAAT)
(Q2 P20, Q4 P19)

Internal Audit  Tests of Control and Substantive Procedures