Contents
Preface
About the Author
Organization and Key Changes
AU 100–230: The Auditor’s Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards)
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C 200 Definitions of Terms
AU-C 220 Definitions of Terms
Objectives of AU Sections 100–230
Objectives of AU-C Section 200
Objectives of AU-C Section 220
Fundamental Requirements
Defining Professional Requirements in Statements on Auditing Standards
Interpretations
Techniques for Application
AU Illustrations
AU 311: Planning and Supervision
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
Objectives of AU Section 311
Objectives of AU-C Section 300
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU-C 210 Illustration
AU 312: Audit Risk and Materiality in Conducting an Audit
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 312
Objective of AU-C Section 320
Objectives of AU-C Section 450
Fundamental Requirements
Interpretations
Professional Issues Task Force Practice Alerts
Techniques for Application
AU 314: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 314
Objectives of AU-C Section 315
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU 315: Communications Between Predecessor and Successor Auditors
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Applicability
AU Definitions of Terms
AU-C Section 510 Definitions of Terms
Objectives of AU Section 315
Objectives of AU-C Section 510
Fundamental Requirements
Interpretations
Professional Issues Task Force Practice Alerts
Techniques for Application
AU Illustrations
AU-C 510 Illustrations
AU 316: Consideration of Fraud in a Financial Statement Audit
AU Effective Date and Applicability
AU-C Effective Date
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 316
Objectives of AU-C Section 240
Fundamental Requirements
Interpretations
Professional Issues Task Force Practice Alerts
Techniques for Application
AU Illustrations
AU 317: Illegal Acts by Clients
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C 250 Definitions of Terms
Objectives of AU Section 317
Objectives of AU-C Section 250
Fundamental Requirements
Interpretations
Techniques for Application
AU 318: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C 330 Definitions of Terms
Objectives of AU Section 318
Objective of AU-C Section 330
Fundamental Requirements
Interpretations
Techniques for Application
AU 322: The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements
AU Effective Date and Applicability
AU-C Status
Definitions of Terms
Objectives of AU Section 322
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU 324: Service Organizations
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 324
Objectives of AU-C Section 402
Fundamental Requirements: User Auditors
Fundamental Requirements: Service Auditors
AU Interpretations
Professional Issues Task Force Practice Alert
Techniques for Application: User Auditors
Techniques for Application: Service Auditors
AU Illustrations
AU 325: Communicating Internal Control Related Matters Identified in an Audit
AU Effective Date and Applicability
AU-C Effective Date
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 325
Objectives of AU-C Section 265
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU-C 265 Illustrations
AU 326: Audit Evidence
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 326
Objective of AU-C Section 500
Fundamental Requirements
Interpretations
AU 328: Auditing Fair Value Measurements and Disclosures
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 328
Objective of AU-C Section 540
Fundamental Requirements
Interpretations
Techniques for Application
AU 329: Analytical Procedures
AU Effective Date and Applicability
AU-C Effective Date
AU Definitions of Terms
AU-C Definition of Term
Objectives of AU Section 329
Objectives of AU-C Section 520
Fundamental Requirements
Interpretations
Professional Issues Task Force Practice Alerts
Techniques for Application
AU Illustrations
AU 330: The Confirmation Process
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 330
Objective of AU-C Section 505
Fundamental Requirements
Interpretations
Professional Issues Task Force Practice Alert
Techniques for Application
AU Illustrations
AU 331: Inventories
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 331
Objectives of AU-C Section 501
Fundamental Requirements: Observation
Fundamental Requirements: Reporting
Interpretations
Professional Issues Task Force Practice Alert
Techniques for Application
AU Illustrations
AU 332: Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
AU Effective Date and Applicability
AU-C Effective Date
AU Definitions of Terms
AU-C 501 Definitions of Terms
Objectives of AU Section 332
Objectives of AU-C Section 501
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU 333: Management Representations
AU Effective Date and Applicability
AU-C Effective Date
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 333
Objectives of AU-C Section 580
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU-C 580 Illustrations
AU 334: Related Parties
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 334
Objectives of AU-C Section 550
Fundamental Requirements
AU Interpretations
Techniques for Application
AU Illustrations
AU 336: Using the Work of a Specialist
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 336
Objectives of AU-C Section 620
Fundamental Requirements
AU Interpretations
Techniques for Application
AU Illustrations
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
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 337
Objectives of AU-C Section 501
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU 339: Audit Documentation
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU-C Definitions of Terms
Objectives of AU Section 339
Objectives of AU-C Section 230
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU-C Illustration
AU 341: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
AU Effective Date and Applicability
AU-C Effective Date
AU-C Definition of Term
Objectives of AU Section 341
Objectives of AU-C Section 570
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU 342: Auditing Accounting Estimates
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 342
Objective of AU-C Section 540
Fundamental Requirements
AU Interpretation
Techniques for Application
AU Illustration
AU 350: Audit Sampling
AU Effective Date and Applicability
AU-C Effective Date
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 350
Objectives of AU-C Section 530
Fundamental Requirements
Interpretations
Techniques for Application: Nonsampling
Techniques for Application: Nonstatistical Audit Sampling
Techniques for Application: Statistical Audit Sampling
References
AU 380: The Auditor’s Communication with Those Charged with Governance
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 380
Objectives of AU-C Section 260
Fundamental Requirements
Interpretations
Professional Issues Task Force Practice Alerts
Techniques for Application
AU 390: Consideration of Omitted Procedures After the Report Date
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 390
Objectives of AU-C Section 585
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU 410: Adherence to GAAP
Effective Date and Applicability
Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 410
Objectives of AU-C Section 700
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU 420: Consistency of Application of Generally Accepted Accounting Principles
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 420
Objectives of AU-C Section 708
Fundamental Requirements
Interpretations
AU 431: Adequacy of Disclosure in Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 431
Objectives of AU-C Section 705
Fundamental Requirements
Interpretations
Techniques for Application
AU 504: Association with Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
Objectives of AU Section 504
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU 508: Reports on Audited Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 508
Objectives of AU-C Sections
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
Interpretations
Professional Issues Task Force Practice Alerts
Techniques for Application
AU Illustrations
AU-C 700 Illustrations
AU-C 705 Illustrations
AU-C 706 Illustrations
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
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 530
Objectives of AU-C Section 560
Fundamental Requirements
Interpretations
Techniques for Application
AU 532: Restricting the Use of an Auditor’s Report
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 532
Objectives of AU-C Section 905
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU-C 905 Illustrations
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
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 534
Objectives of AU-C Section 910
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU-C 910 Illustrations
AU 543: Part of Audit Performed by Other Independent Auditors
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
Objectives of AU Section 543
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU-C 600: Special Considerations—Audits of group financial statements (including the work of component auditors)
AU-C Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU-C 600 Definitions of Terms
Objectives of AU-C Section 600
Fundamental Requirements
Illustrations
AU 544: Lack of Conformity with Generally Accepted Accounting Principles
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definition of Term
AU-C Definitions of Terms
Objectives of AU Section 544
Objectives of AU-C Section 800
Fundamental Requirements
Interpretations
AU 550: Other Information in Documents Containing Audited Financial Statements
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 550
Objective of AU-C Section 720
Fundamental Requirements
Interpretations
Illustration
AU 551: Supplementary Information in Relation to the Financial Statements as a Whole
Effective Date and Applicability
Effective Date and Applicability
AU Definition of Term
AU-C Definition of Term
Objectives of AU Section 551
Objective of AU-C Section 725
Fundamental Requirements
AU-C Interpretations
AU Illustrations
AU-C 725 Illustrations
AU 552: Reporting on Condensed Financial Statements and Selected Financial Data
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 552
Objectives of AU-C Section 810
Fundamental Requirements
Interpretations
AU Illustrations
AU-C 810 Illustrations
AU 558: Required Supplementary Information
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 558
Objectives of AU-C Section 730
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustrations
AU-C 730 Illustrations
AU 560: Subsequent Events
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives AU Section 560
Objectives of AU-C Section 560
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
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 Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 561
Objective of AU-C Section 560
Fundamental Requirements
Interpretations
Techniques for Application
AU 623: Special Reports
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 623
Objectives of AU-C 623
Fundamental Requirements: Financial Statements Prepared in Conformity with an Ocboa
Fundamental Requirements: Specified Elements, Accounts, or Items of a Financial Statement
Fundamental Requirements: Compliance with Contractual or Regulatory Requirements Related to Audited Financial Statement
Fundamental Requirements: Special-Purpose Financial Presentations to Comply with Contractual Agreements or Regulatory Provisions
Fundamental Requirements: Circumstances Requiring Explanatory Language in an Auditor’s Special Report
Fundamental Requirements: Financial Information Presented in Prescribed Forms or Schedules
AU Interpretations
AU Illustrations
AU-C Illustrations
AU 625: Reports on the Application of Accounting Principles
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Applicability
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 625
Objectives of AU-C Section 915
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU-C 915 Illustration
AU 634: Letters for Underwriters and Certain Other Requesting Parties
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
Applicability
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 634
Objectives of AU-C Section 920
Fundamental Requirements: General
Fundamental Requirements: Format and Contents of Comfort Letters
Fundamental Requirements: Commenting in a Comfort Letter on Information other than Audited Financial Statements
Fundamental Requirements: Other Matters
Interpretations
Techniques for Application
AU Illustrations
AU-C 920 Illustrations
AU 711: Filings under Federal Securities Statutes
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 711
Objectives of AU-C Section 711
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU-C 925 Illustration
AU 722: Interim Financial Information
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definition of Term
Objectives of AU Section 722
Objective of AU-C Section 930
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
Interpretations
Techniques for Application
AU Illustrations
AU-C 930 Illustrations
AU 801: Compliance Auditing
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C 935 Definitions of Terms
Objectives of AU Section 801
Objectives of AU-C Section 935
Fundamental Requirements
Interpretations
Techniques for Application
AU Illustration
AU 901: Public Warehouses: Controls and Auditing Procedures for Goods Held
AU Effective Date and Applicability
AU-C Effective Date and Summary of Changes
AU Definitions of Terms
AU-C Definitions of Terms
Objectives of AU Section 901
Objective of AU-C Section 501
Fundamental Requirements: Controls for Warehouseman
Fundamental Requirements: Warehouseman’s Auditor
Fundamental Requirements: Owner of Goods
Fundamental Requirements: Owner’s Auditor
Interpretations
AT 101: Attest Engagements
Effective Date and Applicability
Definitions of Terms
Defining Professional Requirements in Statements on Standards for Attestation Engagements
Objectives of Section 101
Fundamental Requirements
Comparison of Attestation Standards with GAAS
Interpretations
Illustrations: Examination Reports
Illustrations: Review Reports
AT 201: Agreed-Upon Procedures Engagements
Effective Date and Applicability
Definitions of Terms
Objectives of at Section 201
Fundamental Requirements
Interpretations
Techniques for Application
Illustrations
AT 301: Financial Forecasts and Projections
Effective Date and Applicability
Applicability
Definitions of Terms
Objectives of at Section 301
Fundamental Requirements: General
Fundamental Requirements: Compilation of Prospective Financial Statements
Fundamental Requirements: Examination of Prospective Financial Statements
Fundamental Requirements: Applying Agreed-Upon Procedures to Prospective Financial Statements (See Also at Section 201)
Fundamental Requirements: Other
Interpretations
Illustrations
Appendices
AT 401: Reporting on Pro Forma Financial Information
Effective Date and Applicability
Definitions of Terms
Objectives of Section 401
Fundamental Requirements
Interpretations
Techniques for Application
Illustrations
AT 501: an Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements
Effective Date and Applicability
Definitions of Terms
Objectives of at Section 501
Fundamental Requirements
Reporting Requirements
Interpretations
Illustrations
AT 601: Compliance Attestation
Effective Date and Applicability
Definitions of Terms
Objectives of at Section 601
Fundamental Requirements: General (Applicable to Both Agreed-Upon Procedures and Examination Engagements)
Fundamental Requirements: Agreed-Upon Procedures Engagement
Fundamental Requirements: Examination Engagement
Interpretations
Techniques for Application
Illustrations
AT 701: Management’s Discussion and Analysis (MD&A)—A Summary
Effective Date and Applicability
Definition of Term
Objectives of at Section 701
Fundamental Requirements: Examination
Fundamental Requirements: Review
Interpretations
Illustrations
AT 801: Reporting on Controls at a Service Organization
Effective Date and Applicability
Definition of Terms
Objectives of at Section 801
Fundamental Requirements
Illustrations
AR 60–90: Compilation and Review of Financial Statements
Effective Date and Applicability
Recent Developments
Definitions of Terms
Objectives and Limitations of Compilation and Review Engagements
Fundamental Requirements
Interpretations
Illustrations: Traditional Compilation Engagement
Illustrations: Review Engagement
AR 110: Compilation of Specified Elements, Accounts, or Items of a Financial Statement
Effective Date and Applicability
Objectives of AR Section 110
Fundamental Requirements
Illustrations
AR 120: Compilation of Pro Forma Financial Information
Effective Date and Applicability
Objectives of AR Section 120
Fundamental Requirements
Illustrations
AR 200: Reporting on Comparative Financial Statements
Effective Date and Applicability
Definitions of Terms
Objectives of AR Section 200
Fundamental Requirements
Interpretation
Techniques for Application
Illustrations
AR 300: Compilation Reports on Financial Statements Included in Certain Prescribed Forms
Effective Date and Applicability
Definition of Term
Objectives of AR Section 300
Fundamental Requirements
Interpretations
Illustrations
AR 400: Communications between Predecessor and Successor Accountants
Effective Date and Applicability
Definitions of Terms
Objectives of AR Section 400
Fundamental Requirements
Interpretation
Techniques for Application
Illustration
AR 600: Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Effective Date and Applicability
Definitions of Terms
Objectives of AR Section 600
Fundamental Requirements
Interpretation
Illustration
PCAOB 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
Effective Date and Applicability
Definitions of Terms
Fundamental Requirements
Other PCAOB Guidance
Interpretation: Commission Guidance Regarding the Public Company Accounting Oversight Board’s Auditing and Related Professional Practice Standard No. 1
Illustrations
PCAOB 3: Audit Documentation
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 3
Fundamental Requirements
PCAOB 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 4
Fundamental Requirements
Techniques for Application
Illustrations
PCAOB 5: an Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 5
Fundamental Requirements
Illustrations
PCAOB 6: Evaluating Consistency of Financial Statements
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 6
Fundamental Requirements
PCAOB 7: Engagement Quality Review
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 7
Fundamental Requirements
PCAOB 8: Audit Risk
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 8
Fundamental Requirements
PCAOB 9: Audit Planning
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 9
Fundamental Requirements
PCAOB 10: Supervision of the Audit Engagement
Effective Date and Applicability
Objectives of PCAOB Standard 10
Fundamental Requirements
PCAOB 11: Consideration of Materiality in Planning and Performing an Audit
Effective Date and Applicability
Objectives of PCAOB Standard 11
Fundamental Requirements
PCAOB 12: Identifying and Assessing Risks of Material Misstatement
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 12
Fundamental Requirements
PCAOB 13: The Auditor’s Responses to the Risks of Material Misstatement
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 13
Fundamental Requirements
PCAOB 14: Evaluating Audit Results
Effective Date and Applicability
Objectives of PCAOB Standard 14
Fundamental Requirements
PCAOB 15: Audit Evidence
Effective Date and Applicability
Definitions of Terms
Objectives of PCAOB Standard 15
Fundamental Requirements
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
Index
