1. Given that the ten generally accepted auditing standards (GAAS) are the basis for the entire audit process, introduce these general standards as the general guidelines used by auditors in the performance of an audit.

2. Given differing circumstances in audit situations and attestations, identify the type of reports issued and their contents.

3. Given the Sarbanes Oxley Acts impact and the Securities and Exchange Commissions mandate to the Public Company Accounting Oversight Board, explain the ethical responsibilities of auditors under various business situations, including fraud auditing.