LECPA AUD TOS Summary Topics Items ‘Auditing Theory Fundamentals of Auditing and Assurance Services 3 The Risk-based Financial Statement Audit — Client Acceptance, Audit Planning, Supervision and Monitoring 3 Understanding the Entity and its Environment including its Internal Control and Assessing the Risks of Material Misstatement 4 Audit Objectives, Procedures, Evidence and Documentation 4 Completing the Audit/Post-Audit Responsibilities 4 Reports on Audited Financial Statements 3 ‘Auditing in a Computerized Information Systems (CIS) Environment 3 Auditing Practice 0 Attestation Services 4 Governance, Ethics and Quality Management 4 Planning the Audit and Performing Risk Assessment Procedures 15 Risk Response 5 Audit Communication and Reporting 5 TOTAL 60