How This Publication is Organized 1 Applicability of AICPA Professional Standards 3 U.S Auditing Standards--AICPA (Clarified) [AU-C] AU-C Cross-References to SASs 9 AU-C Introduction 25 Foreword Preface--Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards Glossary of Terms AU-C 200--299 General Principles and Responsibilities 65 200--Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards 200A--Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards 210--Terms of Engagement 220--Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards 230--Audit Documentation 9230--Audit Documentation: Auditing Interpretations of Section 230 240--Consideration of Fraud in a Financial Statement Audit 250--Consideration of Laws and Regulations in an Audit of Financial Statements 260--The Auditor''s Communication With Those Charged With Governance 265--Communicating Internal Control Related Matters Identified in an Audit 9265--Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265 AU-C 300--499 Risk Assessment and Response to Assessed Risks 291 300--Planning an Audit 315--Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 320--Materiality in Planning and Performing an Audit 320A--Materiality in Planning and Performing an Audit 330--Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 402--Audit Considerations Relating to an Entity Using a Service Organization 450--Evaluation of Misstatements Identified During the Audit 450A--Evaluation of Misstatements Identified During the Audit AU-C 500--599 Audit Evidence 457 500--Audit Evidence 9500--Audit Evidence: Auditing Interpretations of Section 500 501--Audit Evidence--Specific Considerations for Selected Items 505--External Confirmations 510--Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 520--Analytical Procedures 530--Audit Sampling 540--Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 550--Related Parties 560--Subsequent Events and Subsequently Discovered Facts 570--The Auditor''s Consideration of an Entity''s Ability to Continue as a Going Concern 580--Written Representations 585--Consideration of Omitted Procedures After the Report Release Date AU-C 600--699 Using the Work of Others 717 600--Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 600A--Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 9600--Special Considerations--Audits of Group Financial Statements (Including theWork of Component Auditors): Auditing Interpretations of Section 600 610--Using the Work of Internal Auditors 620--Using the Work of an Auditor''s Specialist 9620--Using the Work of an Auditor''s Specialist: Auditing Interpretations of Section 620 AU-C 700--799 Audit Conclusions and Reporting 901 700--Forming an Opinion and Reporting on Financial Statements 700A--Forming an Opinion and Reporting on Financial Statements 9700A--Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700 701--Communicating Key Audit Matters in the Independent Auditor''s Report 703--Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 705--Modifications to the Opinion in the Independent Auditor''s Report 705A--Modifications to the Opinion in the Independent Auditor''s Report 706--Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor''s Report 706A--Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor''s Report 708--Consistency of Financial Statements 720--The Auditor''s Responsibilities Relating to Other Information Included in Annual Reports 720A--Other Information in Documents Containing Audited Financial Statements 725--Supplementary Information in Relation to the Financial Statements as a Whole 9725--Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725 730--Required Supplementary Information AU-C 800--899 Special Considerations1307 800--Special Considerations--Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks 805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 9805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805 806--Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements 810--Engagements to Report on Summary Financial Statements AU-C 900--999 Special Considerations in the United States 1411 905--Alert That Restricts the Use of the Auditor''s Written Communication 910--Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country 915--Reports on Application of Requirements of an Applicable Financial Reporting Framework 920--Letters for Underwriters and Certain Other Requesting Parties 925--Filings With the U.S Securities and Exchange Commission Under the Securities Act of 1933 930--Interim Financial Information 935--Compliance Audits 940--An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements 945--Auditor Involvement With Exempt Offering Documents AU-C Appendixes 1677 AU-C Topical Index 1745.