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

48AU-C 930 Interim Financial Information

• Scope
• Definition of Term
• Objective of AU-C 930
• Requirements
  • Determining Appropriateness of the Financial Reporting Framework
  • Establishing an Understanding with Client
  • Engagement Letter
  • Knowledge of the Entity's Business and Internal Control
  • Required Review Procedures
  • Inquiries Concerning Litigation, Claims, and Assessments
  • Inquiries Concerning Going Concern Issues
  • Extension of Interim Review Procedures
  • Timing of Review Procedures and Coordination with the Audit
  • Evaluating the Results of Interim Review Procedures
  • Written Representations from Management
  • Required Communications
  • Subsequent Discovery of Facts Existing at the Date of Report
• Auditor's Report
  • Form of Auditor's Review Report
  • Reference to Report of Another Auditor
  • Modification of the Review Report
  • Client Representation about Auditor's Review
• Interim Financial Information Accompanying Audited Financial Statements
  • Presentation of Interim Financial Information
  • The Auditor's Report
• Documentation
• AU-C 930 Illustrations
  • Exhibit A—Illustrative Management Representation Letters for a Review of Interim Financial Information
  • Exhibit B—Illustrations of Auditor's Review Reports on Interim Financial Information
  • Exhibit C—Illustrations of Example Modifications to the Auditor's Review Report Due to Departures from the Applicable Financial Reporting Framework
  • Exhibit D—Illustrations of Separate Sections Regarding Going Concern in the Auditor's Review Report

SCOPE

AU-C 930 discusses ...