Preface--Organization and Key Changes ix About the Author xi AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1 AU-C 210 Terms of Engagement 9 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15 AU-C 230 Audit Documentation 21 AU-C 240 Consideration of Fraud in a Financial Statement Audit 33 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59 AU-C 260 The Auditor''s Communication with Those Charged with Governance 65 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71 AU-C 300 Planning an Audit 81 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87 AU-C 320 Materiality in Planning and Performing an Audit 115 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 119 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149 AU-C 450 Evaluation of Misstatements Identified during the Audit 159 AU-C 500 Audit Evidence 163 AU-C 501 Audit Evidence--Specific Considerations for Selected Items 167 AU-C 505 External Confirmations 199 AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 215 AU-C 520 Analytical Procedures 223 AU-C 530 Audit Sampling 237 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263 AU-C 550 Related Parties 275 AU-C 560 Subsequent Events and Subsequently Discovered Facts 287 AU-C 570 The Auditor''s Consideration of an Entity''s Ability to Continue as a Going Concern 299 AU-C 580 Written Representations 315 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 329 AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 335 AU-C 610 Using the Work of Internal Auditors 355 AU-C 620 Using the Work of an Auditor''s Specialist 367 AU-C 700 Forming an Opinion and Reporting on Financial Statements 377 AU-C 705 Modifications to the Opinion in the Independent Auditor''s Report 391 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor''s Report 409 AU-C 708 Consistency of Financial Statements 417 AU-C 720 Other Information in Documents Containing Audited Financial Statements 421 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 425 AU-C 730 Required Supplementary Information 431 AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 437 AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 447 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 457 AU-C 810 Engagements to Report on Summary Financial Statements 465 AU-C 905 Alert That Restricts the Use of the Auditor''s Written Communication 475 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 481 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 487 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 493 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 531 AU-C 930 Interim Financial Information 537 AU-C 935 Compliance Audits 565 AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 577 AU-C 945 Auditor Involvement with Exempt Offering Documents 603 AT-C Preface 607 AT-C 105 Concepts Common to All Attestation Engagements 621 AT-C 205 Examination Engagements 627 AT-C 210 Review Engagements 649 AT-C 215 Agreed-Upon Procedures Engagements 663 AT-C 305 Prospective Financial Information 677 AT-C 310 Reporting on Pro Forma Financial Information 689 AT-C 315 Compliance Attestation 703 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities'' Internal Control over Financial Reporting 713 AT-C [Designated for AT Section 701 Management''s Discussion and Section 395 Analysis] (MD&A)--A Summary 729 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 737 AR-C 70 Preparation of Financial Statements 745 AR-C 80 Compilation Engagements 753 AR-C 90 Review of Financial Statements 777 AR-C 100 Special Considerations--International Reporting Issues 815 AR-C 120 Compilation of Pro Forma Financial Information 823 Appendix A Cross-References to SASs, SSAEs, and SSARSs 829 Appendix B List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position--Auditing and Attestation 831 Appendix C Other Auditing Publications 833 Index 835.