05 AUDIT OF ITEMS OF FINANCIAL STATEMENTS CHAPTER Part 1-AIFS-Liability 5.01 - 5.26 Part 2-AIFS-Assets 5.27 - 5.56 Part 3-AIFS-Income & Expense 5.57 - 5.78 06 AUDIT DOCUMENTATION CHAPTER Part 1-SA 230 6.01 - 6.10