Contents
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU Sections 100–230
Objectives of AU-C Section 200
Objectives of AU-C Section 220
Defining Professional Requirements in Statements on Auditing Standards
AU 311: Planning and Supervision
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 300
AU 312: Audit Risk and Materiality in Conducting an Audit
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 450
Professional Issues Task Force Practice Alerts
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 315
AU 315: Communications Between Predecessor and Successor Auditors
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU-C Section 510 Definitions of Terms
Objectives of AU-C Section 510
Professional Issues Task Force Practice Alerts
AU 316: Consideration of Fraud in a Financial Statement Audit
AU Effective Date and Applicability
Objectives of AU-C Section 240
Professional Issues Task Force Practice Alerts
AU 317: Illegal Acts by Clients
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 250
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Effective Date and Applicability
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 402
Fundamental Requirements: User Auditors
Fundamental Requirements: Service Auditors
Professional Issues Task Force Practice Alert
Techniques for Application: User Auditors
Techniques for Application: Service Auditors
AU 325: Communicating Internal Control Related Matters Identified in an Audit
AU Effective Date and Applicability
Objectives of AU-C Section 265
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU 328: Auditing Fair Value Measurements and Disclosures
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Effective Date and Applicability
Objectives of AU-C Section 520
Professional Issues Task Force Practice Alerts
AU 330: The Confirmation Process
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Professional Issues Task Force Practice Alert
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 501
Fundamental Requirements: Observation
Fundamental Requirements: Reporting
Professional Issues Task Force Practice Alert
AU 332: Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
AU Effective Date and Applicability
Objectives of AU-C Section 501
AU 333: Management Representations
AU Effective Date and Applicability
Objectives of AU-C Section 580
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 550
AU 336: Using the Work of a Specialist
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 620
AU 337: Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 501
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 230
AU 341: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
AU Effective Date and Applicability
Objectives of AU-C Section 570
AU 342: Auditing Accounting Estimates
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Effective Date and Applicability
Objectives of AU-C Section 530
Techniques for Application: Nonsampling
Techniques for Application: Nonstatistical Audit Sampling
Techniques for Application: Statistical Audit Sampling
AU 380: The Auditor’s Communication with Those Charged with Governance
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 260
Professional Issues Task Force Practice Alerts
AU 390: Consideration of Omitted Procedures After the Report Date
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 585
Effective Date and Applicability
Effective Date and Summary of Changes
Objectives of AU-C Section 700
AU 420: Consistency of Application of Generally Accepted Accounting Principles
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 708
AU 431: Adequacy of Disclosure in Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 705
AU 504: Association with Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU 508: Reports on Audited Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Fundamental Requirements: Auditor’s Standard Report
Fundamental Requirements: Explanatory Language Added to the Auditor’s Standard Report
Fundamental Requirements: Departures from Unqualified Opinions
Fundamental Requirements: Reports on Comparative Financial Statements
Professional Issues Task Force Practice Alerts
List of AU-C Sections Containing Requirements for Emphasis-of-Matter Paragraphs
List of AU-C Sections Containing Requirements for Other-Matter Paragraphs
AU 530: Dating of the Independent Auditor’s Report
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 560
AU 532: Restricting the Use of an Auditor’s Report
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 905
AU 534: Reporting on Financial Statements Prepared for Use in Other Countries
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 910
AU 543: Part of Audit Performed by Other Independent Auditors
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU-C Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 600
AU 544: Lack of Conformity with Generally Accepted Accounting Principles
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 800
AU 550: Other Information in Documents Containing Audited Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU 551: Supplementary Information in Relation to the Financial Statements as a Whole
Effective Date and Applicability
Effective Date and Applicability
AU 552: Reporting on Condensed Financial Statements and Selected Financial Data
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 810
AU 558: Required Supplementary Information
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 730
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 560
AU 561: Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Fundamental Requirements: Financial Statements Prepared in Conformity with an Ocboa
Fundamental Requirements: Specified Elements, Accounts, or Items of a Financial Statement
Fundamental Requirements: Financial Information Presented in Prescribed Forms or Schedules
AU 625: Reports on the Application of Accounting Principles
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 915
AU 634: Letters for Underwriters and Certain Other Requesting Parties
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 920
Fundamental Requirements: General
Fundamental Requirements: Format and Contents of Comfort Letters
Fundamental Requirements: Other Matters
AU 711: Filings under Federal Securities Statutes
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 711
AU 722: Interim Financial Information
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Fundamental Requirements: Review Procedures
Fundamental Requirements: Communication with Audit Committees
Fundamental Requirements: Communication with Management and Audit Committees
Fundamental Requirements: Accountant’s Report
Fundamental Requirements: Interim Financial Information Accompanying Audited Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Objectives of AU-C Section 935
AU 901: Public Warehouses: Controls and Auditing Procedures for Goods Held
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Fundamental Requirements: Controls for Warehouseman
Fundamental Requirements: Warehouseman’s Auditor
Fundamental Requirements: Owner of Goods
Fundamental Requirements: Owner’s Auditor
Effective Date and Applicability
Defining Professional Requirements in Statements on Standards for Attestation Engagements
Comparison of Attestation Standards with GAAS
Illustrations: Examination Reports
AT 201: Agreed-Upon Procedures Engagements
Effective Date and Applicability
AT 301: Financial Forecasts and Projections
Effective Date and Applicability
Fundamental Requirements: General
Fundamental Requirements: Compilation of Prospective Financial Statements
Fundamental Requirements: Examination of Prospective Financial Statements
Fundamental Requirements: Other
AT 401: Reporting on Pro Forma Financial Information
Effective Date and Applicability
Effective Date and Applicability
AT 601: Compliance Attestation
Effective Date and Applicability
Fundamental Requirements: Agreed-Upon Procedures Engagement
Fundamental Requirements: Examination Engagement
AT 701: Management’s Discussion and Analysis (MD&A)—A Summary
Effective Date and Applicability
Fundamental Requirements: Examination
Fundamental Requirements: Review
AT 801: Reporting on Controls at a Service Organization
Effective Date and Applicability
AR 60–90: Compilation and Review of Financial Statements
Effective Date and Applicability
Objectives and Limitations of Compilation and Review Engagements
Illustrations: Traditional Compilation Engagement
Illustrations: Review Engagement
AR 110: Compilation of Specified Elements, Accounts, or Items of a Financial Statement
Effective Date and Applicability
AR 120: Compilation of Pro Forma Financial Information
Effective Date and Applicability
AR 200: Reporting on Comparative Financial Statements
Effective Date and Applicability
AR 300: Compilation Reports on Financial Statements Included in Certain Prescribed Forms
Effective Date and Applicability
AR 400: Communications between Predecessor and Successor Accountants
Effective Date and Applicability
AR 600: Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Effective Date and Applicability
Effective Date and Applicability
Effective Date and Applicability
Objectives of PCAOB Standard 3
PCAOB 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
Effective Date and Applicability
Objectives of PCAOB Standard 4
Effective Date and Applicability
Objectives of PCAOB Standard 5
PCAOB 6: Evaluating Consistency of Financial Statements
Effective Date and Applicability
Objectives of PCAOB Standard 6
PCAOB 7: Engagement Quality Review
Effective Date and Applicability
Objectives of PCAOB Standard 7
Effective Date and Applicability
Objectives of PCAOB Standard 8
Effective Date and Applicability
Objectives of PCAOB Standard 9
PCAOB 10: Supervision of the Audit Engagement
Effective Date and Applicability
Objectives of PCAOB Standard 10
PCAOB 11: Consideration of Materiality in Planning and Performing an Audit
Effective Date and Applicability
Objectives of PCAOB Standard 11
PCAOB 12: Identifying and Assessing Risks of Material Misstatement
Effective Date and Applicability
Objectives of PCAOB Standard 12
PCAOB 13: The Auditor’s Responses to the Risks of Material Misstatement
Effective Date and Applicability
Objectives of PCAOB Standard 13
PCAOB 14: Evaluating Audit Results
Effective Date and Applicability
Objectives of PCAOB Standard 14
Effective Date and Applicability
Objectives of PCAOB Standard 15
Appendix A: ASB Clarity Project: Extant AU Sections Mapped to the Clarified AU-C Sections
Appendix B: Cross-References to SASs, SSAEs, and SSARSs
Appendix C: List of AICPA Audit and Accounting Guides
Appendix D: Other Auditing Publications in the GAAS Hierarchy
13.59.26.152