Modul ini berisi materi mengenai: ruang lingkup pemeriksaan auditor, perencanaan audit, internal control system, cash & cash equivalents, renue cycle-account receivable, bad debs, revenueproduction cycle-inventory paper, usage of paper, prepaid expense, insurance & rent, investment & investment income, fixed assets, accumulateion depreciation & related expenses, Trade payable & accrued expenses, long term payable, interest expense, equity (capital), cost & expenses, penyelesaian audit