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Unformatted text preview: to describe the basic financial statement
auditing process and the phases in which an audit
is carried out.
9 Know what an audit report is and the nature of an
10 Understand why auditing demands logic, reasoning,
6 R ELEVANT ACCOUNTING AND
A UDITING PRONOUNCEMENTS *
AU 200, Overall Objectives of the Independent Auditor
and the Conduct of an Audit in Accordance with GAAS
AU 210, Terms of Engagement
AU 300, Planning an Audit
AU 315, Understanding the Entity and Its Environment
and Assessing the Risks of Material Misstatement
AU 320, Materiality in Planning and Performing
AU 330, Performing Audit Procedures in Response
to Assessed Risks and Evaluating the Audit Evidence
AU 450, Evaluation of Misstatements Identified During
AU 500, Audit Evidence
AU 700, Forming an Opinion and Reporting on
AU 705, Modifications to the Opinion in the
Independent Auditor’s Report
AU 706, Emphasis of Matter Paragraphs and Other
Matter Paragraphs in the Independent Auditor’s Report PCAOB Auditing Standard No. 1, Ref...
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This note was uploaded on 12/08/2012 for the course ACCT 564 at Washington University in St. Louis.