Describe the elements of the generally accepted auditing


·Describe the elements of the Generally Accepted Auditing Standards (GAAS).

·Describe how these standards apply to financial, operational, and compliance audits.

·Explain the effect that the Sarbanes-Oxley Act of 2002, and the Public Company Accounting Oversight Board (PCAOB), will have on audits

of publicly traded companies.

·Discuss the additional requirements that are placed on auditors from this act and the actions of the PCAOB.

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