1. A high level of assurance, not equivalent to absolute 2. Mental structures or perspectives used to determine the relevance or importance of information 3. Compliance, Operational, Financial Statement Ethical Conflicts Audits 4. ODO Attempts by management to exercise an excessive amount of influence Independence 5. Frames Compliance with technical and ethical standards, continuing to prove the CPA's competence and quality of services Undue influence 6. The ability to act with integrity and objectivity Engagement Letter 7. An understanding with the client regarding the nonattest services to be performed Reasonable assurance v General Standards 8. Where internal and external pressures create obstacles that interfere with following an appropriate course of action Professional Skepticism 9. Due Care Obtain sufficient relevant data, exercise due professional care, adequately plan and supervise engagements, accept engagements expected to be completed with professional competency 10. A questioning mind and a critical assessment of audit evidence