April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Auditing Standards (SAS) 122. |
AU-C 805 does not contain any definitions, but does provide the following guidance in AU-C 805.06.
For purposes of this section, reference to
AU-C Section 805.05 states that:
…the objective of the auditor, when applying generally accepted auditing standards (GAAS) in an audit of a single financial statement or of a specific element, account, or item of a financial statement, is to address appropriately the special considerations that are relevant to
- the acceptance of the engagement;
- the planning and performance of that engagement; and
- forming an opinion and reporting on the single financial statement or the specific element, account, or item of a financial statement.
This section applies to auditor's reports issued in connection with audit of a single financial statement or of a specific element, account, ...