Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion.
The work is to be adequately planned and assistants, if any, are to be properly supervised.Ģ.Ě sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed.ģ.
Elements of the generally accepted auditing standards professional#
In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors.ģ.ĝue professional care is to be exercised in the planning and performance of the audit and the preparation of the reportġ. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.Ģ. September 13, 2022, 7:28 am ad1c9bdddfġ. Footnotes (AU Section 150 Generally Accepted Auditing Standards): fn 1 In certain engagements, the auditor also may be subject to other auditing requirements, such as Government Auditing Standards issued by the comptroller general of the United States, or rules and regulations promulgated by the U.S. O Describe the elements of the Generally Accepted Auditing Standards (GAAS). 2-S103 Elements of DCAAs Quality Control System. These sections now reflect the ASB’s established clarity drafting conventions designed to make the standards easier to read, understand, and apply. This content was COPIED from - View the original, and get the already-completed solution here! 2-101 Generally Accepted Government Auditing Standards (GAGAS). The Auditing Standards Board (ASB) has redrafted all of the auditing sections in Codification of Statements on Auditing Standards (contained in AICPA Professional Standards). Not what you're looking for? Search our solutions OR ask your own Custom question.
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