Relevant professional standards for this assignment include AU Section 230, “Due Professional Care
in the Performance of Work,” AU Section 311, “Planning and Supervision,” AU Section 326, “Audit
Evidence,” ET Section 52, “Article I-Responsibilities,” ET Section 53, “Article II-The Public Interest,”
ET Section 54, “Article III-Integrity,” ET Section 55, “Article IV-Objectivity and Independence,” ET
Section 56, “Article V-Due Care,” ET Section 57, “Article VI-Scope and Nature of Services,” and ET
Section 102, “Integrity and Objectivity.”