Volume 2 PRE-SAS NO 134 U S AUDITING STANDARDS -- AICPA [Clarified] [AU-C] . AU-C Cross-References to SASs (Pre-SAS No 134) 2171 . AU-C Introduction (Pre-SAS No 134) 2185 Forward Preface--Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards Glossary of Terms Pre-SAS No 134 AU-C 200--299 General Principles and Responsibilities 2225 200B--Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards 210B--Terms of Engagement 220B--Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards 230B--Audit Documentation 9230B--Audit Documentation: Auditing Interpretations of Section 230B 240B--Consideration of Fraud in a Financial Statement Audit 250B--Consideration of Laws and Regulations in an Audit of Financial Statements 260B--The Auditor''s Communication With Those Charged With Governance 265B--Communicating Internal Control Related Matters Identified in an Audit 9265B--Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265B Pre-SAS No 134 AU-C 300--499 Risk Assessment and Response to Assessed Risks 2411 300B--Planning an Audit 315B--Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 320B--Materiality in Planning and Performing an Audit 330B--Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained Pre-SASNo 134 AU-C 300--499 Risk Assessment and Response to Assessed Risks -- continued 402B--Audit Considerations Relating to an Entity Using a Service Organization 450B--Evaluation of Misstatements Identified During the Audit Pre-SASNo 134 AU-C 500--599 Audit Evidence 2541 500B--Audit Evidence 9500B--Audit Evidence: Auditing Interpretations of Section 500B 501B--Audit Evidence--Specific Considerations for Selected Items 505B--External Confirmations 510B--Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 520B--Analytical Procedures 530B--Audit Sampling 540B--Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 550B--Related Parties 560B--Subsequent Events and Subsequently Discovered Facts 570B--The Auditor''s Consideration of an Entity''s Ability to Continue as a Going Concern 580B--Written Representations 585B--Consideration of Omitted Procedures After the Report Release Date Pre-SASNo 134 AU-C 600--699 Using the Work of Others 2789 600B--Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors) 9600B--Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors): Auditing Interpretations of Section 600B 610B--Using the Work of Internal Auditors 620B--Using the Work of an Auditor''s Specialist 9620B--Using the Work of an Auditor''s Specialist: Auditing Interpretations of Section 620B Pre-SASNo 134 AU-C 700--799 Audit Conclusions and Reporting 2905 700B--Forming an Opinion and Reporting on Financial Statements 9700B--Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700B 705B--Modifications to the Opinion in the Independent Auditor''s Report 706B--Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor''s Report 708B--Consistency of Financial Statements Pre-SASNo 134 AU-C 700--799 Audit Conclusions and Reporting -- continued 720B--Other Information in Documents Containing Audited Financial Statements 725B--Supplementary Information in Relation to the Financial Statements as a Whole 9725B--Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725B 730B--Required Supplementary Information Pre-SASNo 134 AU-C 800--899 Special Considerations 3067 800B--Special Considerations--Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks 805B--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 9805B--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805B 806B--Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements 810B--Engagements to Report on Summary Financial Statements Pre-SASNo 134 AU-C 900--999 Special Considerations in the United States 3171 905B--Alert That Restricts the Use of the Auditor''s Written Communication 910B--Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country 915B--Reports on Application of Requirements of an Applicable Financial Reporting Framework 920B--Letters for Underwriters and Certain Other Requesting Parties 925B--Filings With the U S Securities and Exchange Commission Under the Securities Act of 1933 930B--Interim Financial Information 935B--Compliance Audits 940B--An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements 945B--Auditor Involvement With Exempt Offering Documents Pre-SASNo 134 AU-C Appendixes 3435 Pre-SASNo 134 AU-C Topical Index 3495.