How This Publication Is Organized 1
Applicability of AICPA Professional Standards 3
U.S. AUDITING STANDARDS--AICPA (Clarified) [AU-C]
AU-C Cross-References to SASs 9
AU-C Introduction 23
Foreword
Preface--Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards
Glossary of Terms
AU-C 200--299 General Principles and Responsibilities 63
200--Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
210--Terms of Engagement
220--Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
230--Audit Documentation
9230--Audit Documentation: Auditing Interpretations of Section 230
240--Consideration of Fraud in a Financial Statement Audit
250--Consideration of Laws and Regulations in an Audit of Financial Statements
260--The Auditor’s Communication With Those Charged With Governance
265--Communicating Internal Control Related Matters Identified in an Audit
9265--Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of
AU-C 300--499 Risk Assessment and Response to Assessed Risks 247
300--Planning an Audit
315--Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
320--Materiality in Planning and Performing an Audit
330--Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
402--Audit Considerations Relating to an Entity Using a Service Organization
450--Evaluation of Misstatements Identified During the Audit
AU-C 500--599 Audit Evidence 377
500--Audit Evidence
9500--Audit Evidence: Auditing Interpretations of Section 500
501--Audit Evidence--Specific Considerations for Selected Items
505--External Confirmations
510--Opening Balances--Initial Audit Engagements, Including Reaudit Engagements
520--Analytical Procedures
530--Audit Sampling
540--Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
550--Related Parties
560--Subsequent Events and Subsequently Discovered Facts
570--The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
570A--The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
9570A--The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern: Auditing Interpretations of Section 570A
580--Written Representations
585--Consideration of Omitted Procedures After the Report Release Date
AU-C 600--699 Using the Work of Others 653
600--Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors)
9600--Special Considerations--Audits of Group Financial Statements (Including theWork of Component Auditors): Auditing Interpretations of Section 600
610--Using the Work of Internal Auditors
620--Using the Work of an Auditor’s Specialist
9620--Using the Work of an Auditor’s Specialist: Auditing Interpretations of Section 620
AU-C 700--799 Audit Conclusions and Reporting 769
700--Forming an Opinion and Reporting on Financial Statements
9700--Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700
705--Modifications to the Opinion in the Independent Auditor’s Report
706--Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
708--Consistency of Financial Statements
720--Other Information in Documents Containing Audited Financial Statements
725--Supplementary Information in Relation to the Financial Statements as a Whole
9725--Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725
730--Required Supplementary Information
AU-C 800--899 Special Considerations 925
800--Special Considerations--Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks
805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
9805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805
806--Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements
810--Engagements to Report on Summary Financial Statements
AU-C 900--999 Special Considerations in the United States 1027
905--Alert That Restricts the Use of the Auditor’s Written Communication
910--Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
915--Reports on Application of Requirements of an Applicable Financial Reporting Framework
920--Letters for Underwriters and Certain Other Requesting Parties
925--Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933
930--Interim Financial Information
935--Compliance Audits
940--An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
AU-C . . . Appendixes 1269
AU-C . . . Topical Index 1325
