AU-C Section 315 Identifying and Assessing Risks of Misstatement
In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding the reporting entity and its environment, along with assessing risks of material misstatement in the financial statements.
Published on August 29, 2012
Understanding Going Concern
FASB ASU 2010-20 updates ASC 310 to incorporate required additional robust and disaggregated disclosures about the credit quality of financing receivables and the allowance for credit losses.
Published on August 04, 2010
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