April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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45AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework
SCOPE
AU-C 915 applies to providing written advice:
- On the application of accounting principles to specified transactions (completed or proposed) involving facts and circumstances of a specific entity
- On the type of report that may be rendered on a specific entity's financial statements
(AU-C 915.01)
The Section applies to these situations whether the advice is provided as part of a proposal to obtain a new client or as a separate engagement.
Section 915 applies to oral advice in the following circumstances:
- The reporting accountant concludes the advice is intended to be used by a principal as an important factor in reaching a decision; and
- The advice relates to the application of accounting principles to a specific transaction or the type of opinion that may be rendered on a specific entity's financial statements.
(AU-C 915.02)
Section 915 does not apply to:
- A continuing accountant engaged to report on the financial statements of a specific entity
- An engagement to assist in litigation involving accounting matters or provide expert testimony in litigation (i.e., litigation service engagements)
- Advice provided to another accountant in public ...
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