AICPA Professional Standards, 2017, Volume 1

<p>How This Publication Is Organized 1</p>
<p>Applicability of AICPA Professional Standards&nbsp; 11</p>
<p>U S&nbsp; AUDITING STANDARDS AICPA [Clarified] [AU–C]</p>
<p>AU–C Cross–References to SASs&nbsp; 17</p>
<p>AU–C Introduction&nbsp; 31</p>
<p>Forward</p>
<p>Preface Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards</p>
<p>Glossary of Terms</p>
<p>AU–C 200 299 General Principles and Responsibilities&nbsp; 71</p>
<p>200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards</p>
<p>210 Terms of Engagement</p>
<p>220 Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards</p>
<p>230 Audit Documentation</p>
<p>9230 Audit Documentation: Auditing Interpretations of Section 230</p>
<p>240 Consideration of Fraud in a Financial Statement Audit</p>
<p>250 Consideration of Laws and Regulations in an Audit of Financial Statements</p>
<p>260 The Auditor s Communication With Those Charged With Governance</p>
<p>265 Communicating Internal Control Related Matters Identified in an Audit</p>
<p>9265 Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265</p>
<p>AU–C 300 499 Risk Assessment and Response to Assessed Risks&nbsp; 255</p>
<p>300 Planning an Audit</p>
<p>315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement</p>
<p>320 Materiality in Planning and Performing an Audit</p>
<p>330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained</p>
<p>AU–C 300 499 Risk Assessment and Response to Assessed</p>
<p>402 Audit Considerations Relating to an Entity Using a Service Organization</p>
<p>450 Evaluation of Misstatements Identified During the Audit AU–C 500 599 Audit Evidence&nbsp; 385</p>
<p>500 Audit Evidence</p>
<p>9500 Audit Evidence: Auditing Interpretations of Section 500</p>
<p>501 Audit Evidence Specific Considerations for Selected Items</p>
<p>505 External Confirmations</p>
<p>510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements</p>
<p>520 Analytical Procedures</p>
<p>530 Audit Sampling</p>
<p>540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures</p>
<p>550 Related Parties</p>
<p>560 Subsequent Events and Subsequently Discovered Facts</p>
<p>570 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern</p>
<p>570A The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern</p>
<p>9570A The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern: Auditing Interpretations of Section 570</p>
<p>580 Written Representations</p>
<p>585 Consideration of Omitted Procedures After the Report Release Date</p>
<p>AU–C 600 699 Using the Work of Others&nbsp; 661</p>
<p>600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors)</p>
<p>9600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors): Auditing Interpretations of Section 600</p>
<p>610 Using the Work of Internal Auditors</p>
<p>620 Using the Work of an Auditor s Specialist</p>
<p>9620 Using the Work of an Auditor s Specialist: Auditing Interpretations of Section 620</p>
<p>AU–C 700 799 Audit Conclusions and Reporting 777</p>
<p>700 Forming an Opinion and Reporting on Financial Statements</p>
<p>9700 Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700</p>
<p>AU–C 700 799 Audit Conclusions and Reporting continued</p>
<p>705 Modifications to the Opinion in the Independent Auditor s Report</p>
<p>706 Emphasis–of–Matter Paragraphs and Other–Matter Paragraphs in the Independent Auditor s Report</p>
<p>708 Consistency of Financial Statements</p>
<p>720 Other Information in Documents Containing Audited Financial Statements</p>
<p>725 Supplementary Information in Relation to the Financial Statements as a Whole</p>
<p>9725 Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725</p>
<p>730 Required Supplementary Information</p>
<p>AU–C 800 899 Special Considerations&nbsp; 933</p>
<p>800 Special Considerations Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks</p>
<p>805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement</p>
<p>9805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805</p>
<p>806 Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements</p>
<p>810 Engagements to Report on Summary Financial Statements</p>
<p>AU–C 900 999 Special Considerations in the United States&nbsp; 1035</p>
<p>905 Alert That Restricts the Use of the Auditor s Written Communication</p>
<p>910 Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country</p>
<p>915 Reports on Application of Requirements of an Applicable Financial Reporting Framework</p>
<p>920 Letters for Underwriters and Certain Other Requesting Parties</p>
<p>925 Filings With the U S&nbsp; Securities and Exchange Commission Under the Securities Act of 1933</p>
<p>930 Interim Financial Information</p>
<p>935 Compliance Audits</p>
<p>940 An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements</p>
<p>AU–C&nbsp; Appendixes&nbsp; 1277</p>
<p>AU–C&nbsp; Topical Index&nbsp; 1333</p>
<p>U S&nbsp; ATTESTATION STANDARDS AICPA (CLARIFIED) [AT–C]</p>
<p>AT–C Cross–References to SSAEs&nbsp; 1365</p>
<p>AT–C Introduction&nbsp; 1369</p>
<p>Foreword</p>
<p>Preface to the Attestation Standards</p>
<p>Glossary of Terms</p>
<p>AT–C 100 Common Concepts&nbsp; 1389</p>
<p>105 Concepts Common to All Attestation Engagements</p>
<p>9105 Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105</p>
<p>AT–C 200 Level of Service&nbsp; 1429</p>
<p>205 Examination Engagements</p>
<p>9205 Examination Engagements: Attestation Interpretations of Section 205</p>
<p>210 Review Engagements</p>
<p>215 Agreed–Upon Procedures Engagements</p>
<p>9215 Agreed–Upon Procedures Engagements: Attestation Interpretations of Section 215</p>
<p>AT–C 300 Subject Matter&nbsp; 1551</p>
<p>305 Prospective Financial Information</p>
<p>310 Reporting on Pro Forma Financial Information</p>
<p>315 Compliance Attestation</p>
<p>320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities Internal Control Over Financial Reporting</p>
<p>395 [Designated for AT Section 701, Management s Discussion and Analysis]</p>
<p>AT–C Exhibits&nbsp; 1725</p>
<p>AT–C Appendixes&nbsp; 1729</p>
<p>AT–C Topical Index&nbsp; 1735</p>