General Standards
• Training(AU210)
• Independence(AU220)
• Performance(AU230)

Standards of Field Work
• Supervision and Planning
• Internal Control
• Evidence

Standards of Reporting
• Accounting = GAAP
• Consistency
• Disclosure
• Expressing an Opinion

• SQCS 2[System of Quality Control for a CPA Firm's Accounting and Auditing Practice]

• Independence,Integrity and Objectivity
• Monitoring
• Acceptance and Continuance of Clients
• Personnel Management
  • Hiring
  • Assignment of Personnel to Engagement
  • Advancement
  • Professional Development
• Engagement Performance

The auditor must design the audit to provide reasonable assurance that the financial statements are free of material misstatements resulting from violations of law and regulations that have a direct and material effect on the determination of financial statement amount.

The full scope of an audit should include a reiew and evaluation of the following(GAS):

1. Financial and Compliance
   1. excercising appropriate control over its assets,liabilities,receipts and expenditures
   2. maintaining the appropriate records of such items
   3. rendering accurate and useful reports in much the same manner as a traditional financial audit
2. Economy and Efficiency
3. Program Results

The auditor obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation(AU 801.10(g)).