Audit Standards for Field Audits
- Audit Standards for Field Audits
- Section R. 205.2001 - Definitions
- Section R. 205.2002 - Technical training; competence for field audits
- Section R. 205.2003 - Objectivity, independence
- Section R. 205.2004 - Due professional care for field audits
- Section R. 205.2005 - Reasonable assurance for field audits
- Section R. 205.2006 - Planning and supervision of field audits
- Section R. 205.2007 - Understanding audited person, including internal controls, and assessment of risk
- Section R. 205.2008 - Field audit evidence and documentation
- Section R. 205.2009 - Field audit sampling and sampling projections
- Section R. 205.2010 - Elements of audit report of findings
- Section R. 205.2011 - Confidentiality