1.1 Definition of Financial Statements Audit
1.2 Purpose of Financial Statements Audit
1.3 Audit Environment: Who are the key player?

2.1 Findings of user perception on auditor's role
2.2 The Case of Serba Dinamik & Transmile
2.3 What is Audit Expectation Gap?

3.1 What is absolute assurance?
3.2 What is reasonable assurance?
3.3 Why absolute assurance is impossible?
3.4 Professional judgement, professional scepticism, inherent limitation and fraud

4.1 Roles of Management
4.2 Roles of Auditor

5.1 The importance of managing audit expectation gap
5.2 How to reduce audit expectation gap?

6.1 Two-Pages Concept Map