• Plan and design a generalized audit program.

• Determine be nature and extent of evidence accumulated to conduct an audit after considering the unique circ Instances of an engagement.

• Evaluate a company's various risk factors and the related impact to the audit process.

• Evaluate effective internal controls that minimize audit risk and potentially reduce the risk of fraud.

• Use technology and information resources to research issues in auditing.

• Write clearly and concisely about auditing using proper writing mechanics.