[Investments in group and associated undertakings and other investments](https://library.croneri....

1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/amexe/am18-4)

2. [Audit procedures](https://library.croneri.co.uk/cch_uk/amexe/am18-3)

2.1. Additions

2.2. Investment held at cost less impairment

2.3. Investment carried at fair value

2.4. Intercompany balances

2.5. Disposals

2.6. Investment income

2.7. Estimates

2.8. Presentation and disclosures

3. [Controls](https://library.croneri.co.uk/cch_uk/amexe/am18-2)

4. [Quick overview](https://library.croneri.co.uk/cch_uk/amexe/am18-0a)

5. [Scope and definitions](https://library.croneri.co.uk/cch_uk/amexe/am18-0)

5.1. Scope

5.2. Key definitions

6. [Audit objectives](https://library.croneri.co.uk/cch_uk/amexe/am18-1)