1. Introduction 2. Objects, Advantages and Limitations of Auditing 3. Types or Classification of Audit 4. Audit Process and Programme (Audit Note-Book and working Papers, Evidence and Test Checking) 5. Internal Control, Check and Audit 6. Vouching 7. Verification of Assets and Liabilities 8. Valuation of Assets and Liabilities 9. Depreciation, Provisions and Reserves, 10. Capital and Revenue Expenditure 11. Company Auditor (Appointment, Rights, Duties and Liabilities) 12. Divisible Profits and Dividends 13. Audit of the Company or Company Audit 14. Audit of Specialised Institutions 15. Audit of Non-Profit Companies 16. Auditor’s Report or Audit Report 17. Investigations 18. Recent Trends in Auditing 19. Cost Audit 20. Management Audit 21. Tax Audit 22. Standards on Auditing 23. Use of Computers in Audit 24. Some Leading Cases.