Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Audit Documentation

Audit Evidence

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards

Initial Audit Engagements - Opening Balances

Using the Work of Internal Auditors

Materiality in Planning and Performing an Audit

Comparative Information Corresponding Figures and Comparative Financial Reports

Agreeing the Terms of Audit Engagements

Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks