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Becker AUD 1

GAAS General Standards T - training, I - Independence, P - Professional Care
GAAS Fieldwork Standards P - Planning and supervision, I - Internal Control, entity, and environment, E - Evidence
GAAS Reporting Standards A - Accounting = GAAP (explicit), C - Consistency (implicit), D - Disclosure (implicit), O - Express opinion (explicit)
Auditor's Standard Report (ASR) 1. Title 2. Addressee 3. Intro 4. Scope 5. Opinion 6. Firm Name
ASR - Title "Independent"
ASR - Addressee S/H, Company, Board of Directors
ASR - Intro - state which financials are under audit, responsibility of mgmt and auditor
ASR - Scope - audit was in accordance with US GAAS (PCAOB if pub), planned and performed to obtain reasonable assurance, f/s free from material misstatement, audit included examining evidence, assessing the accounting principles, made by mgmt, reas basis for opinion
ASR - Opinion reference back to financials from intro, express opinion about f/s, in accordance with US GAAP
ASR - Report Date Date on or after the date on which appropriate audit evidence sufficient to support the opinion has been obtained. It is the final date of auditor's responsibility.
ASR - State GAAS (which para?) Scope Paragraph
ASR - State GAAP(which para?) Opinion Paragraph
Created by: alinan