Chapter 1 Introduction and overview of audit and assurance Chapter 2 Ethics, legal liability and client acceptance Chapter 3 Risk assessment I Chapter 4 Risk assessment II Chapter 5 Audit evidence Chapter 6 Gaining an understanding of the client's system of internal controls Chapter 7 Sampling and overview of the risk response phase of the audit Chapter 8 Execution of the audit -- testing of controls Chapter 9 Execution of the audit -- performing substantive procedures Chapter 10 Substantive testing and balance sheet accounts Chapter 11 Substantive testing and income statement accounts Chapter 12 Completing and reporting on the audit.