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

36 AU-C 730 Required Supplementary Information Scope Definitions of Terms Objectives Requirements AU-C 730 Illustrations

      40  37 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Scope Definitions of Terms Objective of AU-C Section 800 Requirements AU-C 800 Illustrations (Source: AU-C 800.A36)

      41  38 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement Scope Definitions of Terms Objective of AU-C Section 805 Requirements Interpretation AU-C 805 Illustrations of Auditor’s Reports on a Single Financial Statement and a Specific Element of a Financial Statement (Source: AU-C 805.A25)

      42  39 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements Scope Definitions of Terms Objectives of AU-C Section 806 Requirements AU-C 806 Illustrations (Source: AU-C 806.A8)

      43  40 AU-C 810 Engagements to Report on Summary Financial Statements Scope Definitions of Terms Objectives of AU-C Section 810 Requirements AU-C 810 Illustrations (Source: AU-C 810.A22)

      44  41 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication Scope Definition of Term Objective of AU-C Section 905 Requirements AU-C 905 Illustrations

      45  42 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country Scope AU-C Definitions of Terms Objective of AU-C 910 Requirements AU-C 910 Illustrations (Source: AU-C 910.A11)

      46  43 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework Scope Definitions of Terms Objective Requirements Illustration: Illustrative Written Report to the Requesting Party (Source: AU-C 915.A8)

      47  44 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties Scope Definitions of Terms Objectives of AU-C Section 920 Overview Requirements: General Requirements: Format and Contents of Comfort Requirements: Commenting-in-a-Comfort-Letter on Information Other Than Audited Financial Statements Requirements: Other Matters AU-C 920 Illustrations

      48  45 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 Scope Definitions of Terms Objective Requirements AU-C 925 Illustration: Illustrative Disclosures and Reports (Source: AU-C 925.A15)

      49  46 AU-C 930 Interim Financial Information Scope Definition of Term Objectives of AU-C Section 930 Requirements Auditor’s Report Interim