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Audit Planning

An independent auditor plans,
conducts and reports the results of
an examination in accordance with
generally accepted auditing
standards. Auditing standards
provide a measure of audit quality
and the objective to be achieved in
an examination

There are 10 auditing standards
approved by the ASB (Auditing
Standards Board) of the AICPA:

• 3 General Standards
• 3 Field Work Standards
• 4 Reporting Standards