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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

49AU-C 935 Compliance Audits

SCOPE

AU-C 935 applies to engagements to perform a compliance audit under generally accepted auditing standards (GAAS), the standards for financial audits under government auditing standards, or a governmental audit requirement that requires an auditor to express an opinion on compliance. It is not applicable when governmental audit requirements call for an examination under the Statements on Standards for Attestation Engagements (SSAEs) of an entity's internal controls over compliance. (AU-C 935.02–.03)

DEFINITIONS OF TERMS

Source: AU-C 935.11. For definitions related to AU-C 935, see Appendix A, “Definitions of Terms”: Applicable compliance requirements, Audit findings, Audit risk of noncompliance, Compliance audit, Compliance requirements, Deficiency in internal control over compliance, Detection risk of noncompliance, Government Auditing Standards. Government program, Governmental audit requirement, Grantor, Known questioned costs, Likely questioned costs, Material noncompliance, Material weakness in internal control over compliance, Organization-wide audit, ...

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Publisher Resources

ISBN: 9781394152704Purchase Link