| 1 | Accounting control, definition, characteristics and historical development. Accounting and auditing relationship. | [1] s. 1-32. |
| 2 | Control function of the accounting profession and generally accepted auditing standards | [1] s. 33-62. |
| 3 | Audit report | [1] s. 63-102. |
| 4 | Independent audit professional ethics. Objectives of the audit. | [1] s. 103-128, 155-174. |
| 5 | The audit process and planning | [1] s. 175-210. |
| 6 | Audit materiality and risk in the process of | [1] s. 211-238. |
| 7 | Audit evidence and evidence gathering techniques | [1] s. 239-284. |
| 8 | Working papers | [1] s. 285-312. |
| 9 | Internal control system | [1] s. 313-370. |
| 10 | Control system, control of cash and receivables | [1] s. 371-404, 405-426. |
| 11 | Inventory control | [1] s. 427-446. |
| 12 | Tangible fixed assets control | [1] s. 447-458. |
| 13 | Investments and other assets, control | [1] s. 459-470. |
| 14 | Foreign resources (liabilities) control, resources control and supervision of the income statement | [1] s. 471-484, 485-498, 499-510. |