Presents the concept of auditing using an analogy that involves buying a house and hiring a house inspector. 

Name three desirable qualities of a house inspector and discuss how those qualities apply to an auditor and why those qualities are important?

Why must an auditor assess materiality as part of planning auditing engagement?

Auditors are required to hold a brainstorming session about fraud risk for each audit?

Discuss topics that should be discussed during brainstorming session?