Auditing and Investigations simplified / N.A. Saleemi and Peter Ngigi.

Introduction -- Classification of audits -- Internal control - Planning ,control and conduct of an audit -- Vouching of cash transactions --Vouching of trading transactions -- Vouching of expenses and incomes -- verification of assets -- Verification of liabilities --The auditor of a limited company --Audit report and post balance sheet events --Audit of specialized institutions -- Audit of computer based accounting systems -- Investigations -- Auditing standards and guidelines -- The auditors report(KAG 2 & IAS 13) -- Planning(KAG 1 & IAS 4) -- Controlling (KAG 2 & IAS 7) -- Recording(KAG 3 & IAS 9) -- Accounting system(KAG 4 & IAS 7) -- Audit evidence(KAG 5 & IAS 8) -- Internal controls(KAG 6 & IAS 6) -- Review of financial statements(KAG 7) -- Analytical review(KAG 8 & IAS 12) -- Representations by management (KAG 9 & IAS 22) -- Using the work of another Auditor(KAG 10 & IAS 2) -- Using the work of internal auditor (KAG 11 & IAs 10) -- Engagement letters(KAG 12 & IAS 19) -- Audit sampling(KAG 13 & IAS 21) -- Post Audit evidence(KAG 14 & IAS 23) -- Related matters(KAG 16 & IAS 17) -- Other information in documents containing audited financial statements (KAG 17 & IAS 14) -- Using the work of an expert (KAG 19 & IAS 18) -- Fraud & Error (KAG 19 & IAS 11) -- Audit of small businesses(KAG 20) -- Audit in an EDP environment (IAS 25) -- Materiality and audit risk (IAS 25) -- Auditing of accounting estimates(IAS 26) -- Examination of prospective financial information (IAS 27) -- First year audit engagement -opening balances (IAS 28) -- Knowledge of business (IAS 30) -- Law and regulations in an audit of financial statements -- Past examination questions and suggested answers.