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Auditing Exam I

Auditing Standards

AS 3 Audit Documentation
AS 5 Audit of Mgmt's Assessment of IC
AS 8 Audit Risk (auditor must provide reasonable assurance)
AS 9 Audit Planning (auditor must plan the audit so it can be conducted effectively)
AS 10 Supervision of the audit engagement
AS 11 Consideration of Materiality in Planning and Performing an Audit
AS 12 Identifying and Assessing Risk of Material Misstatement
AU 110 Responsibilities and Functions of the Independent Auditor
AU 120 Defining Professional Req'ments in Stmts on Auditing Stndrds
AU 220 Independence
AU 230 Due Professional Care
AU 331 Planning and Supervision
AU 312 Audit Risk and Materiality
AU 314 Understanding the Entity and its Environment
AU 315 Communications between Predecessor and Successor Auditors
AU 316 Consideration of Fraud in F/S Audit
AU 317 Illegal Acts
AU 342 Auditing Accting Estimates
AU 431 Adequacy and Disclosure
AU 530 Dating of the Auditor's Report
AU 560 Subsequent Events
Created by: plyvoy111