10 GAAS
General
T
I
P
Field
P
I
C
Report All Clean And Dirty Elements (Introduction to Auditing)
General Standards of GAAS
Training and Proficiency
Independence in Fact and Appearance
Professional Care (Due Diligence)
(Introduction to Auditing)
Field Standards of GAAS
Field
Planning And Supervision
Internal Control, Understand And Assess RMM, Test of Controls, Substantive Procedures
Corroborate Audit Evidence, Sufficient And Appropriate
Report All Clean And Dirty Elements
REPORT
ALL “Whether accounting principles are in accordance with GAAP”
CLEAN Consistency, implicit
AND
DIRTY Disclosures, implicit
ELEMENTS Expression of an opinion, explicit
(Introduction to Auditing)