Audit Standards Flashcards
1
Q
10 GenerallyAccepted Auditing Standards
A
Integrated into Objectives of Clarity Project, measure of the quality of the auditor
2
Q
3 categories of 10 Generally Accepted Auditing Standards
A
General, Fieldwork and Reporting
3
Q
10 Generally Accepted Auditing Standards
A
Training & Proficiency, Independence, Due Professional Care, Planning and Supervision, Internal Controls, Corroborative Audit Evidence, Accounting Principles in Accordance with GAAP, Consistency, Omitted Informative Disclosures, Audit Opinion
4
Q
General Standards
A
all aspects of the engagement from acceptance to completion, qualified and quality of work
5
Q
Fieldwork Standards
A
gathering of evidence