Appendix C: List of AICPA Audit and Accounting Guides
by Joanne M. Flood
Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations
- Cover
- Contents
- Title
- Copyright
- 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 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 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 317: Illegal Acts by Clients
- AU 318: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
- AU 322: The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements
- 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 326: Audit Evidence
- AU 328: Auditing Fair Value Measurements and Disclosures
- AU 329: Analytical Procedures
- 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 333: Management Representations
- AU 334: Related Parties
- AU 336: Using the Work of a Specialist
- AU 337: Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments
- AU 339: Audit Documentation
- AU 341: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
- AU 342: Auditing Accounting Estimates
- 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 410: Adherence to GAAP
- AU 420: Consistency of Application of Generally Accepted Accounting Principles
- AU 431: Adequacy of Disclosure in Financial Statements
- AU 504: Association with Financial Statements
- 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 532: Restricting the Use of an Auditor’s Report
- AU 534: Reporting on Financial Statements Prepared for Use in Other Countries
- AU 543: Part of Audit Performed by Other Independent Auditors
- AU-C 600: Special Considerations—Audits of group financial statements (including the work of component auditors)
- AU 544: Lack of Conformity with Generally Accepted Accounting Principles
- AU 550: Other Information in Documents Containing Audited Financial Statements
- AU 551: Supplementary Information in Relation to the Financial Statements as a Whole
- AU 552: Reporting on Condensed Financial Statements and Selected Financial Data
- AU 558: Required Supplementary Information
- AU 560: Subsequent Events
- AU 561: Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report
- 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 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 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
- 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
- AT 501: an Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements
- 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
- AT 801: Reporting on Controls at a Service Organization
- AR 60–90: Compilation and Review of Financial Statements
- AR 110: Compilation of Specified Elements, Accounts, or Items of a Financial Statement
- AR 120: Compilation of Pro Forma Financial Information
- AR 200: Reporting on Comparative Financial Statements
- AR 300: Compilation Reports on Financial Statements Included in Certain Prescribed Forms
- AR 400: Communications between Predecessor and Successor Accountants
- AR 600: Reporting on Personal Financial Statements Included in Written Personal Financial Plans
- PCAOB 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
- PCAOB 3: Audit Documentation
- PCAOB 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
- PCAOB 5: an Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements
- PCAOB 6: Evaluating Consistency of Financial Statements
- PCAOB 7: Engagement Quality Review
- PCAOB 8: Audit Risk
- PCAOB 9: Audit Planning
- PCAOB 10: Supervision of the Audit Engagement
- PCAOB 11: Consideration of Materiality in Planning and Performing an Audit
- PCAOB 12: Identifying and Assessing Risks of Material Misstatement
- PCAOB 13: The Auditor’s Responses to the Risks of Material Misstatement
- PCAOB 14: Evaluating Audit Results
- PCAOB 15: Audit Evidence
- 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
APPENDIX C: LIST OF AICPA AUDIT AND ACCOUNTING GUIDES1
Along with auditing Interpretations of Statements on Auditing Standards (SASs), which are integrated in the appropriate sections, the auditing guidance in the following American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guides and auditing Statements of Positions are recommendations on how to apply the SASs in specific circumstances and for entities in specialized industries that are issued under the authority of the Auditing Standards Board (ASB). Auditors who do not follow the guidance in an applicable interpretive publication should be prepared to explain how they complied with the relevant SAS requirements addressed by such guidance.
AICPA Audit and Accounting Guides summarize the practices applicable to specific industries and describe relevant matters, conditions, and procedures unique to these industries. In addition, general audit and accounting guides listed below may be of interest to CPAs performing audit and attest engagements. Guides are available from the AICPA:
Airlines
Analytical Procedures
Assessing and Responding to Audit Risk in a Financial Statement Audit
Audit Sampling
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
Auditing Revenue in Certain Industries
Brokers and Dealers in Securities
Casinos
Compilation and Review Engagements
Construction Contractors
Depository and Lending Institutions—Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies
Employee Benefit Plans
Entities with Oil and Gas Producing Activities
Government Auditing Standards and Circular A-133 Audits
Health Care Entities
Investment Companies
Life and Health Insurance Entities
Not-for-Profit Organizations
Property and Liability Insurance Companies
Prospective Financial Information
Service Organizations: Applying SSAE No. 16, Reporting on Controls at a Service Organization (SOC 1)
State and Local Governments
Statements of Position—Auditing and Attestation
Auditing and Attestation Statements of Position are issued to achieve one or more of several objectives: to revise, clarify, or supplement guidance in previously issued Audit and Accounting Guides; to describe and provide implementation guidance for specific types of audit and attestation engagements; or to provide guidance on specialized areas in audit and attestation engagements. The auditing and attestation guidance in a Statement of Position has the same authority as auditing and attestation guidance in an Audit and Accounting Guide.
| Topic | Title |
| Claims Payment Reports | Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative Code |
| Corporate Compliance | Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program |
| Derivatives | Performing Agreed-Upon Procedures Engagements That Address Internal Control over Derivative Transactions as Required by the New York State Insurance Law |
| Greenhouse Gases | Attest Engagements on Greenhouse Gas Emissions Information |
| Health Care | Auditing Health Care Third-Party Revenues and Related Receivables |
| Insurance | Auditing Insurance Entities’ Loss Reserves Auditing Property/Casualty Insurance Entities’ Statutory Financial Statements Applying Certain Requirements of the NAIC Annual Statement Instructions Auditing the Statement of Social Insurance |
| Investment Companies | Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers |
| Investments | Reporting Pursuant to the Global Investment Performance Standards |
| XBRL | Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data |
To order the guides, call 888-777-7077 or go to www.aicpa.org.
1 Accounting Statements of Position are not included in this listing.
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