Using the work of internal auditors, other external auditors and independent experts Special purpose audit engagements, including investigations, and related service engagements Attestation services Auditing for compliance with laws and regulations Other auditing of performance Reviewing financial statements for compliance with International Accounting Standards Monitoring and evaluating important theories, developments, issues and controversies in international accounting and auditing standards, international case law and audit regulations and their implications for the auditing profession Monitoring the impact of information systems development on the audit process, including the impact of computers on the auditing process Audits of banks, insurance companies and other financial institutions Audits of small businesses Auditing of governmental organizations Auditing of other not-for-profit organizations Non-financial auditing - types, objectives and methods; management auditing and operational auditing by professional accountants
(م) مراجعة الحسابات غير المالية - أنواعها وأهدافها وطرقها؛ ومراجعة الحسابات الإدارية ومراجعة الحسابات التشغيلية من جانب محاسبين مهنيين