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These Audit Guides suggest certain areas of analysis, drawing attention to important points and problems already encountered. These Audit Guides will help the auditor to build up his preparation file, which will bring together all the useful information for the audit operation, and will include a precise work plan in terms of scope and duration.This helps to enrich the results and conclusions of each audit assignment, and to ensure that the analyses presented are of the highest quality.These Audit Guides are designed to ensure that the essential operations of each area are fully covered.The Audit Guide for each area thus enables the auditor to carry out the tests and controls needed to express an opinion on an audit assignment.This book includes the following Audit Guides:1. investment management audit guide: Operation code n° 100.2. inventory audit guide: operation code no. 200.3. purchasing audit guide: operation code no. 300.4. sales/customer audit guide: Operation code n° 400.
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