Legal Environment Affecting
1. Learn the meaning of legal standing and
the characteristics of various legal
standing classifications of plaintiffs.
2. Describe the processes that occur in a
legal action resulting in a
The Auditors Role in Society
1. Describe the contributions audit services make to
society and relationships among auditors, audit
clients and the public.
2. Describe the different inputs to and influences on
personal ethics a
Client Acceptance and Continuance and
Preliminary Engagement Procedures
1. Understand the purpose and role of client
acceptance and continuance activities.
2. Recognize the professional standards relating to
Overview of an Integrated Audit
1. Understand the legal and regulatory requirements for
2. Identify the basic requirements for an audit to be
3. Recognize the basic stages of the audit
Audit Planning and Risk Assessment
1. Learn the steps of the planning process for an integrated audit.
2. Become familiar with the components that impact the audit
strategy and audit plan.
3. Understand the relationship of ri
Prepared by Richard J. Campbell
1. Recognize an integrated audit and a financial statement
2. Describe the overall purpose and value of an audit, and
identify the differences amon
Understanding Internal Control
over Financial Reporting and
Auditing Design Effectiveness
1. Understand the value of effective internal control.
2. Learn the components and mechanisms of internal
3. Describe the inte
Planning and Testing Operating
Effectiveness of Internal Control
over Financial Reporting
1. Learn the relationships of a control,
evidence available, and tests of the control,
including IT impacts.
2. Recognize the importanc