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February 2014 » A Reference for Audits of Single...
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Joyce C. Lambert, PhD, CPA, CIA
The recent Clarity Project revised the standard for audits of financial statements and specific elements, accounts, or items of a financial statement. This quick reference guide will review the new standard AU-C section 805, “Special Considerations: Audits of Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement.” CPAs should consider the example provided in the sidebar, Independent Auditor's Report, and the flowchart of audits of specific elements, accounts, or items of a financial statement shown in the Exhibit.
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