Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 82
Illustration 4. Audit Documentation Requirements in Other AU-C Sections (from AU-C 230.A30)
ОглавлениеThe following lists the main paragraphs in other AU-C sections that contain specific documentation requirements. See the related chapters in this book for additional information.
| a. | Paragraphs .10, .13, and .16 of Section 210, Terms of Engagement |
| b. | Paragraphs .25–.26 of Section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards |
| c. | Paragraphs .43–.46 of Section 240, Consideration of Fraud in a Financial Statement Audit |
| d. | Paragraph .28 of Section 250, Consideration of Laws and Regulations in an Audit of Financial Statements |
| e. | Paragraph .20 of Section 260, The Auditor’s Communication with Those Charged with Governance |
| f. | Paragraph .12 of Section 265, Communicating Internal Control Related Matters Identified in an Audit |
| g. | Paragraph .14 of Section 300, Planning an Audit |
| h. | Paragraph .33 of Section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement |
| i. | Paragraph .14 of Section 320, Materiality in Planning and Performing an Audit |
| j. | Paragraphs .30–.33 of Section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained |
| k. | Paragraph .12 of Section 450, Evaluation of Misstatements Identified during the Audit |
| l. | Paragraph .20 of Section 501, Audit Evidence—Specific Considerations for Selected Items |
| m. | Paragraph .08 of Section 520, Analytical Procedures |
| n. | Paragraph .22 of Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures |
| o. | Paragraph .28 of Section 550, Related Parties |
| p. | Paragraph .22 of Section 570, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern |
| q. | Paragraphs .49 and .64 of Section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) |
| r. | Paragraph .13 of Section 915, Reports on Application of Requirements of an Applicable Financial Reporting Framework |
| s. | Paragraphs .42–.43 of Section 930, Interim Financial Information |
| t. | Paragraphs .39–.42 of Section 935, Compliance Audits |
