Preface—Organization and Key Changes
About the Author
1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards
2 AU-C 210 Terms of Engagement
3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
4 AU-C 230 Audit Documentation
5 AU-C 240 Consideration of Fraud in a Financial Statement Audit
6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements
7 AU-C 260 The Auditor’s Communication with Those Charged with Governance
8 AU-C 265 Communicating Internal Control–Related Matters Identified in an Audit
9 AU-C 300 Planning an Audit
10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
11 AU-C 320 Materiality in Planning and Performing an Audit
12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization
14 AU-C 450 Evaluation of Misstatements Identified during the Audit
15 AU-C 500 Audit Evidence
16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items
17 AU-C 505 External Confirmations
18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements
19 AU-C 520 Analytical Procedures
20 AU-C 530 Audit Sampling
21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
22 AU-C 550 Related Parties
23 AU-C 560 Subsequent Events and Subsequently Discovered Facts
24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
25 AU-C 580 Written Representations
26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date
27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
28 AU-C 610 Using the Work of Internal Auditors
29 AU-C 620 Using the Work of an Auditor’s Specialist
30 AU-C 700 Forming an Opinion and Reporting on Financial Statements
31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor’s Report
32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
33 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report
34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
35 AU-C 708 Consistency of Financial Statements
36 AU-C 720 Other Information in Documents Containing Audited Financial Statements
37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole
38 AU-C 730 Required Supplementary Information
39 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
40 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements
42 AU-C 810 Engagements to Report on Summary Financial Statements
43 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication
44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country
45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework
46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties
47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933
48 AU-C 930 Interim Financial Information
49 AU-C 935 Compliance Audits
50 AU-C 940 An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements
51 AU-C 945 Auditor Involvement with Exempt Offering Documents
52 AT-C Preface
53 AT-C 105 Concepts Common to All Attestation Engagements
54 AT-C 205 Examination Engagements
55 AT-C 206 Direct Examination Engagements
56 AT-C 210 Review Engagements
57 AT-C 215 Agreed-Upon Procedures Engagements
58 AT-C 305 Prospective Financial Information
59 AT-C 310 Reporting on Pro Forma Financial Information
60 AT-C 315 Compliance Attestation
61 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting
62 AT-C 701 Management’s Discussion and Analysis
63 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services
64 AR-C 70 Preparation of Financial Statements
65 AR-C 80 Compilation Engagements
66 AR-C 90 Review of Financial Statements
67 AR-C 100 Special Considerations—International Reporting Issues
68 AR-C 120 Compilation of Pro Forma Financial Information
Appendix A Definitions of Terms—AU-C Standards
Appendix B Definitions of Terms—AT-C Standards
Appendix C Definitions of Terms—AR-C Standards
Appendix D Other Auditing Publications
Index
