Identify a specific auditing standard (ASA) that is applicable to (a) planning; (b) implementation (viz. audit strategy); and (c) reporting phase of an audit, respectively. Please discuss what an auditor has to do to comply with the auditing standard.

a) Planning Auditing standard:_______________________________________________________________________

Requirements to be complied with:__________________________________________________________

b) Implementation Auditing standard:_______________________________________________________________________

Requirements to be complied with:__________________________________________________________

c) Reporting Auditing standard:_______________________________________________________________________

Requirements to be complied with:__________________________________________________________