Professional Standards
LEARNING OBJECTIVES
| | | |
| | |Exercises, Problems, and |
| |Review Checkpoints |Simulations |
| |1 |45 |
|1. Name the various practice standards for internal, governmental, | | |
|and independent auditors and auditing firms, and identify their | | |
|sources. | | |
| |2, 3, 4, 5, 6, 7 |39, 40, 41, 43, 44, 48, 51 |
|2. Explain the 10 AICPA generally accepted auditing standards | | |
|(GAAS), and explain how GAAS was or was not followed in specific | | |
|fact situations. | | |
| |8, 9, 10 |50 |
|3. Explain audit evidence in terms of its appropriateness and | | |
|relative strength of persuasiveness. | | |
| |11, 12, 13, 14, 15 |42, 46 |
|4. Describe the standard unqualified