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How This Publication is Organized 1 Applicability of AICPA Professional Standards 3 U.S. Auditing Standards-AICPA (Clarified) [AU-C] AU-C Cross-References to SASs 9 AU-C Introduction 25 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 65 200-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 249 300-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 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 379 500-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 629 600-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 9600-Special Considerations-Audits of Group Financial Statements (Including theWork 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 745 700-Forming an Opinion and Reporting on Financial Statements 700A-Forming an Opinion and Reporting on Financial Statements 9700A-Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700 701-Communicating Key Audit Matters in the Independent Auditor’s Report 705-Modifications to the Opinion in the Independent Auditor’s Report 705A-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 706A-Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report 708-Consistency of Financial Statements 720-Other Information in Documents Containing Audited Financial Statements 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 1137 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 1239 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 1503 AU-C Topical Index 1563

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