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| Section | Objectives |
|---|---|
| Audit and Assurance Fundamentals | - Types of assurance engagements - Nature and purpose of audit and assurance |
| Audit Reporting | - Audit opinions and reports - Modifications to audit opinion |
| Professional Ethics and Legal Responsibilities | - APES 110 Code of Ethics - Auditor independence and professional conduct |
| Audit Planning and Risk Assessment | - Understanding the entity and its environment - Risk of material misstatement - Materiality and audit strategy |
| Internal Controls | - Internal control systems and components - Control testing and evaluation |
| Audit Evidence and Procedures | - Audit procedures and techniques - Sampling and substantive testing |
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