Wiley Practitioner's Guide to GAAS 2020. Joanne M. Flood

Definition of Term Objectives of AU-C Section 580 Requirements Auditor’s Relationship with a Small or Nonpublic Client AU-C 580 Illustrations

      29  26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date Scope Definition of Term Overview Objectives of AU-C Section 585 Requirements Determining Importance of Omitted Procedures AU-C 585 Illustration—Applying the Omitted Procedure

      30  27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Scope Introduction Definitions of Terms Objectives of AU-C Section 600 Overview Requirements Interpretations AU-C 600 Illustrations

      31  28 AU-C 610 Using the Work of Internal Auditors Scope Objectives of AU-C Section 610 Definitions of Terms Overview Requirements AU-C 610 Illustrations

      32  29 AU-C 620 Using the Work of an Auditor’s Specialist Scope Definitions of Terms Objectives of AU-C Section 620 Requirements Interpretations AU-C 620 Illustrations

      33  30 AU-C 700 Forming an Opinion and Reporting on Financial Statements Scope Definitions of Terms Objectives of AU-C Section 700 Requirements Forming an Opinion Requirements: Auditor’s Standard Report Requirements: Reports on Comparative Financial Statements Interpretations AU-C 700 Illustrations (Source: AU-C 700.58)

      34  31 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report Scope Definitions of Terms Objective of AU-C Section 705 Requirements AU-C 705 Illustrations (Source: AU-C 705.A32)

      35  32 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report Scope Definitions of Terms Objective Requirements AU-C 706 Illustrations

      36  33 AU-C 708 Consistency of Financial Statements Scope Definition of Term Objectives of AU-C Section 708 Requirements

      37  34 AU-C 720 Other Information in Documents Containing Audited Financial Statements Scope Definitions of Terms Objective of AU-C Section 720 Requirements AU-C 720 Illustration: Other-Matter Paragraph to Disclaim an Opinion on Other Information (from AU-C 720.A13)

      38  35 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole Scope Definition of Term Objectives of AU-C Section 725 Requirements Interpretation AU-C 725 Illustrations

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