This course will be an overview of:

• AU-C Section 210, Terms of Engagement.
• AU-C Section 240, Consideration of Fraud in a Financial Statement Audit.
• AU-C Section 250, Consideration of Laws and Regulations in an Audit of Financial Statements.
• AU-C Section 260, The Auditor’s Communication With Those Charged With Governance.
• AU-C Section 265, Communicating Internal Control Related Matters Identified in an Audit.
• Comparison to PCAOB, International Audit Standards and Government Audit Standards.