- 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