AU 508: Reports on Audited Financial Statements1
AU-C 700: Forming an Opinion and Reporting on Financial Statements
AU-C 705: Modifications to the Opinion in the Independent Auditor’s Report
AU-C 706: Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
AU-C 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
AU-C 708: Consistency of Financial Statements
AU-C 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
AU-C 560: Subsequent Events and Subsequently Discovered Facts
IMPORTANT NOTE: The guidance in this section applies to audits of nonissuers. Auditors of issuers and public entities subject to Securities and Exchange Commission (SEC) rules should refer to the guidance in Public Company Accounting Oversight Board’s PCAOB No. 1, References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board, for changes made to the guidance in this section.
AU EFFECTIVE DATE AND APPLICABILITY
||Statements on Auditing Standards (SASs) 58, 64, 79, 85, 93, and 98.
||These statements currently are effective.
||Auditor’s reports issued in connection with audits of historical financial statements that are intended to present financial position, results of operations, and cash flows in conformity with generally accepted accounting principles ...|
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