Audit Standards Flashcards

1
Q

10 GenerallyAccepted Auditing Standards

A

Integrated into Objectives of Clarity Project, measure of the quality of the auditor

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2
Q

3 categories of 10 Generally Accepted Auditing Standards

A

General, Fieldwork and Reporting

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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

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4
Q

General Standards

A

all aspects of the engagement from acceptance to completion, qualified and quality of work

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5
Q

Fieldwork Standards

A

gathering of evidence

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