| LO 3-1 | List and describe the required preengagement activities that auditors undertake before beginning an audit engagement. |
| LO 3-2 | Understand the importance of planning the audit engagement so that it is conducted in accordance with professional standards. |
| LO 3-3 | Define materiality and explain its importance in the audit planning process. |
| LO 3-4 | List and describe the eight general types of audit procedures for gathering evidence. |
| LO 3-5 | List and discuss matters of planning that auditors should consider related to the client's computer environment and describe how CAATs can be used to improve the efficiency of the audit process. |
| LO 3-6 | Define what is meant by the proper form and content of audit documentation. |
