Wiley Practitioner's Guide to GAAS 2020

46AU-C 930 Interim Financial Information

Scope

Definition of Term

Objectives of AU-C Section 930

Requirements

Determining Appropriateness of the Financial Reporting Framework

Establishing an Understanding with Client

Engagement Letter

Knowledge of the Entity’s Business and Internal Control

Required Review Procedures

Inquiries Concerning Litigation, Claims, and Assessments

Inquiries Concerning Going Concern Issues

Extension of Interim Review Procedures

Timing of Review Procedures and Coordination with the Audit

Evaluating the Results of Interim Review Procedures

Written Representations from Management

Required Communications

Subsequent Discovery of Facts Existing at the Date of Report

Other Information

Auditor’s Report

Date of Report and Addressee

Form of Auditor’s Review Report

Reference to Report of Another Auditor

Modification of the Review Report

Client Representation about Auditor’s Review

Interim Financial Information Accompanying Audited Financial Statements

Presentation of Interim Financial Information

The Auditor’s Report

Documentation

AU-C 930 Illustrations

Illustrative Management Representation Letters for a Review of Interim Financial Information (AU-C 930.A60)

Illustrations of Auditor’s Review Reports on Interim Financial Information (Source: AU-C 930.A57)

Illustrations of Example Modifications to the Auditor’s Review Report Due to Departures from the Applicable Financial Reporting Framework (Source: AU-C 930.A58)

SCOPE

AU-C 930 discusses the auditor’s responsibilities ...