✓AICPA Code of Professional Conduct
✓Requirements of the SEC and the PCAOB
✓Requirements of the GAO and the DOL
✓Professional skepticism and professional judgment
✓Audit engagements
✓Engagements conducted under GAO Government Auditing Standards
✓Other engagements
✓Preconditions for an engagement
✓Terms of engagement and the engagement letter
✓Requirements for engagement documentation
✓Planned scope and timing of an engagement
✓Internal control related matters
✓Audit and assurance quality
✓Overall engagement strategy
✓Engagement plan
✓External factors
✓Internal factors
✓COSO Internal Control – Integrated Framework
✓Control environment, entity-level controls and IT general controls
✓Business processes and the design of internal controls, including the IT environment
✓Implications of an entity using a service organization
✓Limitations of controls and risk of management override
✓For the financial statements as a whole
✓Tolerable misstatement and performance materiality
✓Assessing and responding to risks of material misstatement
✓Planning for and using the work of others
✓An entity's compliance with laws and regulations
✓Accounting estimates (risk assessment)
✓Related parties and related party transactions
✓Uniform Guidance for single audits (risk assessment)
✓Requesting, preparing and transforming data
✓Reliability of data and information
✓Data analytics
✓Sufficient appropriate evidence
✓Sampling techniques
✓Test of controls and test of details
✓Analytical procedures
✓External confirmations
✓Accounting estimates (substantive procedures)
✓Investments in securities
✓Inventory and inventory held by others
✓Litigation, claims and assessments
✓An entity's ability to continue as a going concern
✓Uniform Guidance for single audits (substantive procedures)
✓Misstatements and internal control deficiencies
✓Written representations
✓Subsequent events and subsequently discovered facts
✓Reporting on audit engagements
✓Examination or review engagements
✓Agreed-upon procedures engagements
✓Preparation engagements
✓Compilation engagements
✓Review engagements
✓Reporting on compliance
✓Comparative statements and consistency between periods
✓Other information in documents with audited statements
✓Review of interim financial information
✓Supplementary information
✓Additional reporting requirements under GAO Government Auditing Standards
✓Special-purpose frameworks