GAAP consistently applied.
	Adequate informative disclosures
	Opinion on statements as a whole or the reason not to.

A.

issuing an opinion on just the balance sheet.

B.

Reducing the sample from 100 to 50.

C.

Issuing financial statement without notes.

D.

Changing from FIFO to LIFO.

E.

Gathering the right amount and relevant to the subject matter.

F.

Basis for sampling and testing.

G.

Using cash basis for statements.

H.

Conflicts of interest and biases.

I.

Requires education and experience.

J.

Conduct an audit without audit programs and leaving auditors on their own.