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.


Original Pronouncements Statements on Auditing Standards (SASs) 58, 64, 79, 85, 93, and 98.
Effective Date These statements currently are effective.
Applicability 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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