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

Audited Financial Statements AU-C 930 Illustrations Illustrations of Auditor’s Review Reports on Interim Financial Information (Source: AU-C 930.A57) Illustrations of Example Modifications to the Auditor’s Review Report Due to Departures from the Applicable Financial Reporting Framework (Source: AU-C 930.A58)

      50  47 AU-C 935 Compliance Audits Scope Definitions of Terms Objectives of AU-C Section 935 Requirements AU-C 935 Illustrations

      51  48 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements Scope Definitions of Terms Objectives of AU-C 940 Requirements Reporting Requirements AU-C 940 Illustrations

      52  49 AU-C 945 Auditor Involvement with Exempt Offering Documents Scope Definitions of Terms Objectives of AU-C Section 945 Requirements

      53  50 AT-C Preface AT-C Organization AT-C Preface

      54  51 AT-C 105 Concepts Common to All Attestation Engagements Scope and Written Assertion Objectives Definitions of Terms Requirements Interpretations

      55  52 AT-C 205 Examination Engagements Overview Objectives Definitions of Terms Requirements Interpretations Illustrations (AT-C 205.A121)

      56  53 AT-C 210 Review Engagements Scope Definitions of Terms Objectives of Section 215 Requirements Illustrations—Illustrative Practitioner’s Review Reports

      57  54 AT-C 215 Agreed-Upon Procedures Engagements Scope Definition of Term Objectives of AT-C Section 215 Requirements Statement of Position Illustrations—Illustrative Practitioner’s Agreed-Upon Procedures Reports (AT-C 215.A48)

      58  55 AT-C 305 Prospective Financial Information Scope Definitions of Terms Objectives—Examination Engagements Objectives—Agreed-Upon Procedures Engagements Requirements Reports

      59  56 AT-C 310 Reporting on Pro Forma Financial Information Scope Definitions of Terms Objectives of an Examination Engagement Objectives of a Review Engagement Requirements Illustrations

      60  57 AT-C 315 Compliance Attestation Scope Definitions of Terms Objectives of an Examination Engagement Objectives of an Agreed-Upon Procedures Engagement Requirements—Examination Engagements Requirements: Agreed-Upon Procedures Engagement

      61  58 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting Scope Definitions