Your Search


    Search Results

    Page  1 2 3
    Showing results 1 - 10 of 25
    Order by:


    AU section 318

    Professional Standards This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness...
    Published on November 18, 2013

    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 November 18, 2014

    AU-C section 530

    Professional Standards This section applies when the auditor has decided to use audit sampling in performing audit procedures. It addresses the auditor’s use of statistical and nonstatistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the...
    Published on November 18, 2014

    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 November 18, 2014

    AU section 339

    Professional Standards This section establishes standards and provides guidance on audit documentation. It details the form, content, and extent of audit documentation and discusses procedures for departures from the Statements on Auditing Standards and revisions to audit documentation after the date of the auditor’s report. The section also describes the ownership...
    Published on November 20, 2013

    AU-C section 220

    Professional Standards This section addresses the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. It also addresses, when applicable, the responsibilities of the engagement quality control reviewer
    Published on November 18, 2014

    AU section 330

    Professional Standards This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards. It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes certain factors that affect the reliability of confirmations; provides guidance on...
    Published on November 16, 2013

    AU-C section 610

    Professional Standards The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function
    Published on November 18, 2014

    AU section 329

    Professional Standards This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits
    Published on November 15, 2013

    AU section 334

    Professional Standards This section provides guidance on procedures that should be considered by the auditor when he is performing an audit of financial statements in accordance with generally accepted auditing standards to identify related party relationships and transactions and to satisfy himself concerning the...
    Published on November 14, 2013

    Page  1 2 3
    Showing results 1 – 10 of 25
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.