Scope
Definitions of Terms
Objective of AU-C Section 330
Overview
Requirements
Overall Responses
Designing Further Audit Procedures
Tests of Controls
Substantive Procedures
Evaluating the Sufficiency and Appropriateness of the Audit Evidence Obtained
Documentation
Testing at Interim Dates
Misstatements Detected at Interim Dates
Designing Audit Procedures
Tests of Internal Control Operating Effectiveness
Types of Tests
