Volume 1 . How This Publication Is Organized 1 . Applicability of AICPA Professional Standards 11 U.S. Auditing Standards--AICPA [Clarified] [AU-C] . AU-C Cross-References to SASs 17 . AU-C Introduction 33 Foreword Preface--Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards Glossary of Terms AU-C 200--299 General Principles and Responsibilities 73 200--Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards 210--Terms of Engagement 220--Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards 230--Audit Documentation 9230--Audit Documentation: Auditing Interpretations of Section 230 240--Consideration of Fraud in a Financial Statement Audit 250--Consideration of Laws and Regulations in an Audit of Financial Statements 260--The Auditor''s Communication With Those Charged With Governance 265--Communicating Internal Control Related Matters Identified in an Audit 9265--Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265 AU-C 300--499 Risk Assessment and Response to Assessed Risks 269 300--Planning an Audit 315--Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 320--Materiality in Planning and Performing an Audit 330--Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained AU-C 300--499 Risk Assessment and Response to Assessed Risks--continued 402--Audit Considerations Relating to an Entity Using a Service Organization 450--Evaluation of Misstatements Identified During the Audit AU-C 500--599 Audit Evidence 413 500--Audit Evidence 9500--Audit Evidence: Auditing Interpretations of Section 500 501--Audit Evidence--Specific Considerations for Selected Items 505--External Confirmations 510--Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 520--Analytical Procedures 530--Audit Sampling 540--Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 550--Related Parties 560--Subsequent Events and Subsequently Discovered Facts 570--The Auditor''s Consideration of an Entity''s Ability to Continue as a Going Concern 580--Written Representations 585--Consideration of Omitted Procedures After the Report Release Date AU-C 600--699 Using the Work of Others 673 600--Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 9600--Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors): Auditing Interpretations of Section 600 610--Using the Work of Internal Auditors 620--Using the Work of an Auditor''s Specialist 9620--Using the Work of an Auditor''s Specialist: Auditing Interpretations of Section 620 AU-C 700--799 Audit Conclusions and Reporting 793 700--Forming an Opinion and Reporting on Financial Statements 9700--Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700 701--Communicating Key Audit Matters in the Independent Auditor''s Report 703--Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 705--Modifications to the Opinion in the Independent Auditor''s Report 706--Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor''s Report 708--Consistency of Financial Statements 720--The Auditor''s Responsibilities Relating to Other Information Included in Annual Reports 725--Supplementary Information in Relation to the Financial Statements as a Whole 9725--Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725 730--Required Supplementary Information AU-C 800--899 Special Considerations 1095 800--Special Considerations--Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks 805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 9805--Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805 806--Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements 810--Engagements to Report on Summary Financial Statements AU-C 900--999 Special Considerations in the United States 1221 905--Alert That Restricts the Use of the Auditor''s Written Communication 910--Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country 915--Reports on Application of Requirements of an Applicable Financial Reporting Framework 920--Letters for Underwriters and Certain Other Requesting Parties 925--Filings With the U.S.

Securities and Exchange Commission Under the Securities Act of 1933 930--Interim Financial Information 935--Compliance Audits 940--An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements 945--Auditor Involvement With Exempt Offering Documents AU-C . Appendixes 1509 AU-C . Topical Index 1579 U.S. ATTESTATION STANDARDS--AICPA (CLARIFIED) [AT-C] . AT-C Cross-References to SSAEs 1611 . AT-C Introduction 1617 Foreword Preface to the Attestation Standards Glossary of Terms AT-C 100 Common Concepts 1639 105--Concepts Common to All Attestation Engagements 9105--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105 105A--Concepts Common to All Attestation Engagements 9105A--Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105 AT-C 200 Level of Service 1725 205--Examination Engagements 9205--Examination Engagements: Attestation Interpretations of Section 205 205A--Examination Engagements 9205A--Examination Engagements: Attestation Interpretations of Section 205 210--Review Engagements 210A--Review Engagements 215--Agreed-Upon Procedures Engagements 215A--Agreed-Upon Procedures Engagements 9215A--Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215 AT-C 300 Subject Matter 1969 305--Prospective Financial Information 310--Reporting on Pro Forma Financial Information 315--Compliance Attestation 320--Reporting on an Examination of Controls at a Service Organization Relevant to User Entities'' Internal Control Over Financial Reporting 395--[Designated for AT Section 701, Management''s Discussion and Analysis ] AT-C. Exhibits 2141 AT-C.

Appendixes 2147 AT-C. Topical Index 2155 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-SASNo. 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-SASNo. 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 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 o.