AU 623: Special Reports

AU-C 806: Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements

AU-C 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special-Purpose Frameworks

AU-C 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement


Original Pronouncements Statements on Auditing Standards (SASs) 62 and 77, as revised to reflect the conforming changes necessary due to the issuance of SAS 87.
Effective Date These statements currently are effective.
Applicability Auditor’s reports issued in connection with the following:
1. Other comprehensive basis of accounting (OCBOA). Audited financial statements prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (see the section “Definitions of Terms”).
2. Elements, accounts, or items. Audited specified elements, accounts, or items of a financial statement.
3. Compliance. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements.
4. Special-purpose financial presentations. Financial presentations prepared to comply with contractual agreements or regulatory provisions.
5. Prescribed forms. Financial information presented in prescribed forms or schedules that require a prescribed form ...

Get Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations now with the O’Reilly learning platform.

O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.