the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for

and extent of further audit procedures.

to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing,

the auditor must obtain a sufficient understanding of entity and its environment,including its inernal control,

the auditor must adequately plan the work and must properly supervise any assistants

standards of field work:

the auditor must exercise due professional of the audit and the pretaration of the report.

the auditor must maintain independence in mental attitude in all matters relating to the audit

the auditor must have adequate technical training and proficiency to perform the audit.

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