The learning activities this week focus on the role of the planning stage and evaluation of internal controls in performing a financial statement audit. Visit the PCAOB website and review the Auditing

The learning activities this week focus on the role of the planning stage and evaluation of internal controls in performing a financial statement audit.

• Visit the PCAOB website and review the Auditing Standard (AS) 2101: Audit Planning.
• Identify three specific planning activities detailed in AS 2101, and explain how those activities will support the auditor's evaluation of management's assessment of internal controls over financial reporting.