April 2023
Intermediate to advanced
1056 pages
34h 59m
English
Recently issued SASs 142, 143, 144, and 145 affect AU-C 501. The preface to this volume contains an overview of the SASs, and the changes are included in this chapter as relevant.
AU-C 501 addresses getting sufficient audit evidence under the guidance in Sections 330, 500, 540, and other relevant sections for: