Covering all SASs, SSAEs, SSARSs, PCAOB
部分目录如下:
AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499 A
U-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537
AU-C 930 Interim Financial Information 543
AU-C 935 Compliance Audits 571
AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated With an Audit of Financial Statements 583 AU-C 945 Auditor Involvement With Exempt Offering Documents 609
AT-C Preface 613
AT-C 105 Concepts Common to All Attestation Engagements 627
AT-C 205 Examination Engagements 633
AT-C 210 Review Engagements 655
AT-C 215 Agreed-Upon Procedures Engagements 671
AT-C 305 Prospective Financial Information 685
AT-C 310 Reporting on Pro Forma Financial Information 697
AT-C 315 Compliance Attestation 711
AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting 721
AT-C (Designated for AT Section 701) Management’s Discussion and Analysis (MD&A)—A Summary 737Section 395
AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 745
AR-C 70 Preparation of Financial Statements 753
AR-C 80 Compilation Engagements 761
AR-C 90 Review of Financial Statements 785
AR-C 120 Compilation of Pro Forma Financial Information 823