EM2905 - Examining Accounts: Records Examination: Planning: Contents
| EM2906 | Importance |
| EM2907 | Purpose |
| EM2908 | Recording What You Have Seen |
| EM2910 | Work Programme |
| EM2915 | Understanding the Business |
| EM2916 | Understanding the Accounting System |
| EM2917 | Who to see at the Business Premises |
| EM2920 | When to Examine Records |
| EM2922 | Where to Seek Meeting |
| EM2925 | At the Business Premises |
| EM2926 | What to look for at the Premises |
| EM2930 | Removal of Documents |
| EM2931 | Return of Documents |
| EM2935 | Advice to Taxpayer where Records Poor |
