1. The nature of auditing theory and of conceptual frameworks in auditing -- 2. The objectives of auditing -- 3. The audit opinion -- 4. Audit evidence -- 5. Materiality -- 6. Professional judgement in auditing -- 7. Conclusions.

1. Management and fraud -- 2. Stakeholders, governance, and corporate culture -- 3. Quality in financial statements -- 4. Fundamental elements: assets, revenue, and expenses -- 5. Financial obligations : liabilities -- 6. Phoenix activity : companies in crisis -- 7. Fraud and the phoenix rising.

Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...

1. Introduction -- 2. The purposes and processes of classification -- 3. International differences in accounting -- 4. An overview of accounting classifications -- 5. Extrinsic classifications -- 6. Intrinsic classifications in the pre-IFRS world -- 7. Classification in the IFRS era -- 8. Are...