• D01 - Introduction
• D02 - Assertions
• D03 - Audit Evidence
• D04 - Audit Procedures
• D05 - Summary
• D06 - Mind Map - Key Area 01
• D07 - Automated Tools and Techniques
• D08 - Test Data
• D09 - Audit Software
• D10 - Data Analytical Tools
• D11 - CAATs
• D12 - Mind Map - Key Area 02
• D13 - Using the work of others
• D14 - Using the work of internal auditors
• D15 - Using the work of service organisations
• D16 - Mind Map - Key Area 03
• D17 -
• D18 - Audit Procedures
• D19 - Key Message
• D20 - Bank and Cash
• D21 - Non current liabilities
• D22 - Non current Assets
• D23 - Intangible Non Current Assets
• D24 - Inventory
• D25 - Receivables
• D26 - Prepayments
• D27 - Payables and Accruals
• D28 - Provision and Contingent Liabilities
• D29 - Contingent Assets
• D30 - Accounting Estimates
• D31 - Share Capital, Dividends and Reserves
• D32 - Directors Remuneration
• D33 - Payroll
• D34 - Revenue
• D35 - Purchases and Expenses
• D36 - Audit of small entities and NFP
• D37 - Mind Map - Key Area 04
• D38 - Exam Focus - Key Areas