Auditing:

Describe the reasons for demand for audits

Describe the different assertions included in assertion and audit objectives frameworks of the auditing standard board(ASB) public companies accounting oversight board (PCAOB)

Describe the roles and responsibilities of auditors versus management( including those required by PCAOB

Describe the components of the three fundamental auditing principles

Responsibilities

Performance

Reporting

Audit planning and documentation: client acceptance decisions : Analytical procedures; materiality