AU-C section 9500

Professional Standards:  Auditing Interpretations of AU-C section 500
Published on October 03, 2012

AU-C section 805

Professional Standards:  This section addresses special considerations in the application of AU-C sections 200-700 to an audit of a single financial statement or of a specific element, account, or item of a financial statement
Published on October 03, 2012

AU-C section 501

Professional Standards:  This section addresses specific considerations by the auditor in obtaining sufficient appropriate audit evidence, in accordance with AU-C section 330 and 500 regarding certain aspects of (a) investments in securities and derivative instruments; (b) inventory; (c) litigation, claims, and assessments involving the entity; and (d) segment...
Published on October 03, 2012

AU-C section 9230

Professional Standards:  This section contains interpretations to AU-C section 230
Published on October 03, 2012

AU-C section 9265

Professional Standards:  Interpretations of AU-C section 265
Published on October 03, 2012

AU-C section 800

Professional Standards:  This section addresses special considerations in the application of AU-C sections 200-700 to an audit of financial statements prepared in accordance with a special purpose framework, which is a cash, tax, regulatory, or contractual basis of accounting...
Published on October 03, 2012

AU-C section 330

Professional Standards:  This section addresses the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with AU-C section 315 and to evaluate the audit evidence obtained in an audit of financial statements
Published on October 03, 2012

AU-C section 505

Professional Standards:  This section addresses the auditor’s use of external confirmation procedures to obtain audit evidence, in accordance with the requirements of AU-C sections 330 and 500. It does not address inquiries regarding litigation, claims, and assessments
Published on October 03, 2012

AU-C section 705

Professional Standards:  This section addresses the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with AU-C section 700, the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary
Published on October 03, 2012

AU-C section 935

Professional Standards:  This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
Published on October 04, 2012

AU-C section 810

Professional Standards:  This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor.
Published on October 03, 2012

AU-C section 500

Professional Standards:  This section explains what constitutes audit evidence in an audit of financial statements and addresses the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.
Published on October 03, 2012

AU-C section 905

Professional Standards:  This section addresses the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this section as auditor’s written communication)
Published on October 03, 2012

AU-C section 570

Professional Standards:  This section addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern. This section applies to all audits of financial statements, regardless of whether the financial statements are prepared in accordance
Published on October 03, 2012

AU-C section 9725

Professional Standards:  Auditing Interpretations of Section 725
Published on October 03, 2012