and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards
Scope
Definitions of Terms
Objectives of AU-C Section 200
Requirements
Complying with GAAS
5 2 AU-C 210 Terms of Engagement Scope Definitions of Terms Objectives of AU-C Section 210 Fundamental Requirements AU-C 210 Illustration
6 3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards Scope Definitions of Terms Objective of AU-C Section 220 Requirements
7 4 AU-C 230 Audit Documentation Scope Definitions of Terms Objective of AU-C Section 230 Requirements Interpretations AU-C 230 Illustrations
8 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit Scope Definitions of Terms Objectives of AU-C Section 240 Requirements AU-C 240 Illustrations
9 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
10 7 AU-C 260 The Auditor’s Communication with Those Charged with Governance Scope Definitions of Terms Objectives of AU-C Section 260 Requirements
11 8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit Scope Definitions of Terms Objective of AU-C Section 265 Requirements Management Response Interpretations AU-C 265 Illustrations
12 9 AU-C 300 Planning an Audit Scope Objective of AU-C Section 300 Requirements
13 10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement Scope Technical Alert Definitions of Terms Objective of AU-C Section 315 Overview Requirements AU-C 315 Illustrations
14 11 AU-C 320 Materiality in Planning and Performing an Audit Scope Definition of Term Objective of AU-C Section 320 Overview Requirements
15 12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained Scope Definitions of Terms Objective of AU-C Section 330 Overview Requirements
16 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization Scope Definitions
