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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

46AU-C 920 Letters for Underwriters and Certain Other Requesting Parties

SCOPE

AU-C 920 details the auditor's responsibilities on engagements to issue comfort letters for underwriters and certain other requesting parties in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and certain other securities offerings. (See “Overview” section for additional discussion.) (AU-C 920.01)

DEFINITIONS OF TERMS

Source: AU-C 920.07. For definitions of these terms associated with this Section, see Appendix A, “Definitions of Terms”: Capsule financial information, Change period, Closing date, ...

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Publisher Resources

ISBN: 9781394152704Purchase Link