This week, you will read articles that covered the foundations of auditing and the significant concepts applicable to creating, planning, and the rendering of an audit opinion. You also covered the area of materiality, which gives the auditor guidance concerning when items are significant (material) and the reporting responsibility.

You will now complete a summary of one peer-reviewed article from each of the three groups listed in the Week 1 Summary Resources document.

Include the following in your summary: Explain how each of the three areas is connected to a particular piece of the audit foundations discussed in Chapters 1 through 3.