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Discuss what GAAS cover

GAAS are auditing standards that identify necessary qualifications and characteristics
of auditors and guide the conduct of the audit examination. The purpose of GAAS is to
meet the objectives of an audit examination, which are (AU 200.12)
To obtain reasonable assurance about whether the financial statements as a whole are
free of material misstatement, whether due to fraud or error.
To issue a report on the financial statements. Pg.42-44

and what quality control standards cover (what does the auditor do)?
Statement on Quality Control Standards No. 8 ( SQCS 8 ), A Firms System of Quality
Control, notes that the purpose of a system of quality control is to provide the firm
assurance that the firm and its personnel
Comply with professional standards and applicable regulatory and legal requirements.
Issue reports that are appropriate in the circumstances.
Simply stated, a system of quality control is implemented by firms to ensure that their
work is of high quality and meets the expectations of professional standards. Section
of Sarbanes-Oxley established broad areas of quality control standards that were
required of registered public accounting firms. Pg. 58-59