Recently Issued Technical Questions and Answers 

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    Section Title Issue Date
    9180.01 Required Supplementary Information in Historical Prior Periods and Auditor Independence of the Entity
    August 2015

    Questions and Answers

    No accounting technical questions and answers have been issued since July 2015.

    Auditing Questions and Answers

    Section 9180.01, "Required Supplementary Information in Historical Prior Periods and Auditor Independence of the Entity" (Issue Date: August 2015)

    Inquiry — AU-C section 730, Required Supplementary Information (AICPA, Professional Standards), defines required supplementary information (RSI) and requires the auditor of an entity’s basic financial statements to perform specified procedures on such RSI and report in accordance with that section.

    If the RSI extends back to any historical prior period (back periods) in which the auditor did not perform an engagement that required independence, is the auditor required, for purposes of complying with AU-C section 730, to be independent of the entity in those back periods?

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