Understand why auditing demands logic, reasoning, and resourcefulness.
AU-C 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with GAAS AU-C 210, Terms of Engagement AU-C 450, Evaluation of Misstatements Identified During an Audit AU-C 700, Forming an Opinion and Reporting on Financial Statements AU-C 705, Modifications to the Opinion in the Independent Auditor’s Report AU-C 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report PCAOB Auditing Standard No. 1, References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements
PCAOB Auditing Standard No. 8, Audit Risk (AU-C 200) PCAOB Auditing Standard No. 9, Audit Planning (AU-C 300) PCAOB Auditing Standard No. 10, Supervision of the Audit Engagement PCAOB Auditing Standard No. 11, Consideration of Materiality in Planning and Performing an Audit (AU-C 320) PCAOB Auditing Standard No. 12, Identifying and Assessing Risks of Material Misstatement (AU-C 315) PCAOB Auditing Standard No. 13, The Auditor’s Responses to the Risks of Material Misstatement (AU-C 330) PCAOB Auditing Standard No. 15, Audit Evidence (AU-C 500)