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6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements

Scope

Definition of Term

Objectives of AU-C Section 250

Requirements

Management’s Responsibilities

Auditor’s Responsibilities

Categories of Laws and Regulations

Audit Procedures

Response to Identified or Suspected Noncompliance with Laws and Regulations

Evaluation of Detected or Suspected Noncompliance with Laws and Regulations

Reporting Identified or Suspected Noncompliance

Documentation