April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AU-C 700 provides guidance on the auditor's responsibility to form an opinion on a complete set of financial statements and the form and content of the auditor's report. (AU-C 700.01–.02) This section is not applicable to reporting on employee benefit plans subject to ERISA. (AU-C 700.03)
Source: AU-C 700.10. For definitions related to this standard, see Appendix A, “Definitions of Terms”: Comparative financial statements, Comparative information, Condensed financial ...