An introduction to auditing and asurance engagements -- An overview of financial statement auditing -- Materiality and audit risk -- Audit evidence, audit procedures, and working paper documentation -- Audit planning and types of audit tests -- Internal control and assessment of control risk -- The effects of information technology on the audit function -- Auditing sampling: an overview and application to tests of controls -- Audit sampling: an application to substantive tests of account balances -- Auditing the revenue cycle -- Auditing the purchasing cycle -- Auditing the payroll cycle -- Auditing the inventory cycle -- Auditing property, plant, and equipment, and prepayments -- Auditing long-term liabilities, shareholders' equity and income statement items -- Auditing cash and investments -- Completing the engagement -- Auditor's reports on financial statements and special purpose audit engagements -- Professional conduct and ethics -- Legal liability and audit quality control -- Assurance engagements and related services

1. Auditing -- Malaysia
2. Assurance -- Malaysia