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Chapter 1 - Coggle Diagram

- - - - Completeness
      - Rights and Obligations
      - Valuation or Allocation
      - Presentation and Disclosure
      - Existence or Occurrence
  - - - Criteria
      - Evidence
      - Information
  - - - Control Risk
      - Detective Risk
      - Inherent Risk
    - - AR=IR x CR x DR
  - - - Field of Work
        
        Sufficient understanding of the internal control
        
        Sufficient competent evidence
        
        Adequately planned
      - Reporting Standards
        
        The report must identify those circumstances in which GAAP were not applied
        
        The report must identify any items that do not have adequate information disclosures
        
        state in the report whether financial statements were prepared in accordance with GAAP
        
        The report shall contain an expression of the auditor’s opinion on the financial statements as a whole.
      - General
        
        Independence of Mental attitude
        
        Due professional care
        
        Adequate training