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CONTENTS






                                                                                                  Page

               Chapter 1      Introduction to assurance                                               1

               Chapter 2      Rules and regulation                                                  13


               Chapter 3      Ethics and acceptance                                                 21

               Chapter 4      Risk                                                                  37

               Chapter 5      Planning                                                              53

               Chapter 6      Evidence                                                              77


               Chapter 7      Systems and controls                                                 101

               Chapter 8      Procedures                                                           127

               Chapter 9      Completion and review                                                163

               Chapter 10  Reporting                                                               185


               Chapter 11  Corporate governance                                                    211

               Chapter 12  Internal audit                                                          221

               Chapter 13  References                                                              231



















                                                 ®
                                                                       ®
               This document references IFRS  Standards and IAS  Standards, which are authored
               by the International Accounting Standards Board (the Board), and published in the
               2016 IFRS Standards Red Book.



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