LO3-1: List and describe the required preengagement activities that auditors undertake before beginning an audit engagement.

LO3-2: Understand the importance of planning the audit engagement so that it is conducted in accordance with professional standards.

LO3-3: Define materiality and explain its importance in the audit planning process.

LO3-4: List and describe the eight general types of audit procedures for gathering evidence.

LO3-5: Define what is meant by the proper form and content of audit documentation.