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

Complying with GAAS

      5  2 AU-C 210 Terms of Engagement Scope Definitions of Terms Objectives of AU-C Section 210 Fundamental Requirements AU-C 210 Illustration

      6  3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards Scope Definitions of Terms Objective of AU-C Section 220 Requirements

      7  4 AU-C 230 Audit Documentation Scope Definitions of Terms Objective of AU-C Section 230 Requirements Interpretations AU-C 230 Illustrations

      8  5 AU-C 240 Consideration of Fraud in a Financial Statement Audit Scope Definitions of Terms Objectives of AU-C Section 240 Requirements AU-C 240 Illustrations

      9  6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements Scope Definition of Term Objectives of AU-C Section 250 Requirements

      10  7 AU-C 260 The Auditor’s Communication with Those Charged with Governance Scope Definitions of Terms Objectives of AU-C Section 260 Requirements

      11  8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit Scope Definitions of Terms Objective of AU-C Section 265 Requirements Management Response Interpretations AU-C 265 Illustrations

      12  9 AU-C 300 Planning an Audit Scope Objective of AU-C Section 300 Requirements

      13  10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement Scope Technical Alert Definitions of Terms Objective of AU-C Section 315 Overview Requirements AU-C 315 Illustrations

      14  11 AU-C 320 Materiality in Planning and Performing an Audit Scope Definition of Term Objective of AU-C Section 320 Overview Requirements

      15  12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained Scope Definitions of Terms Objective of AU-C Section 330 Overview Requirements

      16  13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization Scope Definitions of Terms Objective of AU-C Section 402 Requirements AU-C 402 Illustration—Audit Program for an Auditor’s Review of a Service Auditor’s Report

      17  14 AU-C 450 Evaluation of Misstatements Identified during the Audit Scope