This comprehensive audit practice set guides students through the audit process in both manual and computerised contexts. Chapter 1 summarises the audit process through planning and risk; tests of control and detail; and the completion and communication phases. It explains the advantages and procedures for both manual and computerised audit procedures. Chapter 2 provides a detailed step-by-step tutorial for undertaking Computer Assisted Audit Techniques (CAATs)using ACL software. Chapter 3 is a case study covering the Enviro Finance Group, providing students with the opportunity to make practical use of their auditing knowledge with real data using both a manual evaluation and applying CAATs using ACL. Using a practice set combining both manual and computer-assisted procedures allows students to see the way both are applied, giving them valuable practical experience and enhanced understanding of the audit process.