of Terms
Objective of AU-C Section 402
Requirements
AU-C 402 Illustration—Audit Program for an Auditor’s Review of a Service Auditor’s Report
17 14 AU-C 450 Evaluation of Misstatements Identified during the Audit Scope Definitions of Terms Objective of AU-C Section 450 Requirements
18 15 AU-C 500 Audit Evidence Scope Definitions of Terms Objective of AU-C Section 500 Requirements Interpretations
19 16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items Scope Objective of AU-C Section 501 Requirements—Investments in Securities and Derivative Instruments AU-C 501 Illustrations—Investments in Securities and Derivative Instruments Requirements—Inventory Existence and Condition AU-C 501 Illustrations—Inventory Observation Requirements—Litigation, Claims, and Assessments Involving the Entity AU-C 501 Illustration—Litigation, Claims, and Assessments Requirements—Segment Reporting
20 17 AU-C 505 External Confirmations Scope Definitions of Terms Objective of AU-C Section 505 Requirements AU-C 505 Illustrations
21 18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements Scope Definitions of Terms Objective of AU-C Section 510 Requirements AU-C 510 Illustrations
22 19 AU-C 520 Analytical Procedures Scope Definition of Term Objective of AU-C Section 520 Overview Requirements AU-C 520 Illustrations
23 20 AU-C 530 Audit Sampling Scope Definitions of Terms Objective of AU-C Section 530 Overview Requirements Nonsampling Techniques Nonstatistical Audit Sampling Techniques Statistical Audit Sampling Techniques
24 21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures Scope Definitions of Terms Objectives of AU-C Section 540 Overview Requirements
25 22 AU-C 550 Related Parties Scope Definitions of Terms Objective of AU-C Section 550 Overview Requirements AU-C 550 Illustration—Related-Party Checklist
26 23 AU-C 560 Subsequent Events and Subsequently Discovered Facts Scope Definitions of Terms Objectives of AU-C Section 560 Overview Requirements AU-C 560 Illustration—Subsequent Events Checklist
