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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

30AU-C 700 Forming an Opinion and Reporting on Financial Statements

SCOPE

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)

DEFINITIONS OF TERMS

Source: AU-C 700.10. For definitions related to this standard, see Appendix A, “Definitions of Terms”: Comparative financial statements, Comparative information, Condensed financial ...

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Wiley Practitioner's Guide to GAAS 2022

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Publisher Resources

ISBN: 9781394152704Purchase Link