Skip to Main Content
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

47AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933

SCOPE

AU-C 925 offers guidance on the auditor's responsibilities related to nonissuer financial statements included or incorporated by reference in a registration statement filed under the Securities Act of 1933. (AU-C 925.01)

DEFINITIONS OF TERMS

Source: AU-C 925.04. For definitions related to AU-C 925, see Appendix A, “Definitions of Terms”: Auditor's consent, Awareness letter, Effective date of the registration statement.

OBJECTIVES OF AU-C 925

AU-C 925.03 states that:

… the objective of the auditor, in connection with audited financial statements of a nonissuer that are separately included or incorporated by reference in a registration statement filed under the Securities Act of 1933, is to perform specified procedures at or shortly before the effective date of the registration statement to sustain the burden of proof that the auditor has ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Start your free trial

You might also like

Wiley Practitioner's Guide to GAAS 2022

Wiley Practitioner's Guide to GAAS 2022

Joanne M. Flood

Publisher Resources

ISBN: 9781394152704Purchase Link