AU 390: Consideration of Omitted Procedures After the Report Date
AU-C 585: Consideration of Omitted Procedures After the Report Release Date
AU EFFECTIVE DATE AND APPLICABILITY
|Original Pronouncement||Statement on Auditing Standards (SAS) 46.|
|Effective Date||This standard is now effective.|
NOTE: This section does not apply in the following circumstances:
1. An engagement in which an auditor’s work is at issue in a threatened or pending legal proceeding (see “Definitions of Terms” sections) or regulatory investigation.
2. An engagement in which an auditor subsequent to the date of his or her report on audited financial statements becomes aware that facts regarding those financial statements may have existed at that date and might have affected the financial statements or the audit report had he or she then been aware of them (see Section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report).
AU-C EFFECTIVE DATE AND SUMMARY OF CHANGES
SAS No. 122, ...