Audit query plz help

hi.. when u go for audit the first question is arise in your mind that...how i do audit and what are the major areas of checking... first of all 1. check opening balances. 2. sales 2. purchase 3. all expenses 4. vat and cst returns 5. tds details as per there rates 6. bank a/c 7. cash items more than 20000 and daily cash balance the balance is not in negative 8. loan a/c and interest paid on loan whether loan is from related party? then take details from client. 9. payables 10. receivables 11. loans and advanses 12. fixed assets..and dep there on 13. do debtors creditors scrutiny <br> note down all major mistakes on papers and correct them after discuss ur client or ur principle.. apply ur tax knowledge..and find out there provisional tax..

thanks a lot