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

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 Financial Information Accompanying 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 of Terms Objectives of AT-C Section 320 Requirements Illustration: Type 1 Service Auditor’s Report

62 59 AT-C 701 Management’s Discussion and Analysis Scope Definition of Terms Objectives Requirements: Examination Requirements: Review Illustrations

63 60 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services Scope Definitions of Terms Technical Alert Objectives and Limitations of SSARS Engagements Fundamental Requirements

64 61 AR-C 70 Preparation of Financial Statements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Determining the Type of Engagement Requirements Illustration—An Engagement Letter for an Engagement to Prepare Financial Statements in Accordance with Accounting Principles Generally Accepted in the United States of America (AR-C 70.A22)

65 62 AR-C 80 Compilation Engagements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Requirements Illustrations

66 63 AR-C 90 Review of Financial Statements Scope Technical Alert Objectives Definitions of Terms Requirements Illustrations: Review Engagement

67 64 AR-C 100 Special Considerations—International Reporting Issues Scope Technical Alert Objective Definitions Requirements Reporting

68 65 AR-C 120 Compilation of Pro Forma Financial Information Scope Definition of Term Objectives of AR-C Section 120 Requirements Illustrations

69 Appendix A: Definitions of Terms—AU-C Standards

70 Appendix B: Definitions of Terms—AT-C Standards

71 Appendix C: Defintions for Preparation, Compilation, and Review—AR-C Standards

72 Appendix D: Cross-References to SASs, SSAEs, and SSARSs

73 Appendix E: List of AICPA Audit and Accounting Guides and AICPA Statements of Position—Auditing and Attestation

74 Appendix F: Other Auditing Publications

75 Index

76 End User License Agreement

1 Chapter 20 Table 20.1 Table 20.2

1 Cover

2 Table of Contents

3 Preface

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