April 2023
Intermediate to advanced
1056 pages
34h 59m
English
AU-C 805 applies to auditor's reports issued in connection with an audit of a single financial statement or of a specific element, account, or item of a financial statement. This section does not apply to the report of a component auditor issued as a result of work performed on a component as part of a group audit under AU-C 600. (AU-C 805.01–.02)
AU-C 805 does not contain any definitions, but does provide the following guidance in AU-C 805.06.
For purposes of this section, reference to
AU-C 805.05 states that:
… the objective of the auditor, when applying generally accepted ...