Intro

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PCAOB Auditing StandardsAU Section 100 Statements on Auditing StandardsAU Section 200 The General StandardsAU Section 300 The Standards of Field WorkAU Section 400 The First, Second, and Third Standards of ReportingAU Section 500 The Fourth Standard of ReportingAU Section 600 Other Types of ReportsAU Section 700 Special TopicsAU Section 800 Compliance AuditingAU Section 900 Special Reports of the Committee on Auditing Procedure

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AU Table of Contents

AU Section 100 Statements on Auditing Standards -- IntroductionAU Section 110 - Responsibilities and Functions of the Independent Auditor

AU Section 150 - Generally Accepted Auditing Standards

AU Section 161 - The Relationship of Generally Accepted Auditing Standards to Quality Control Standards

AU Section 200 - The General StandardsAU Section 201 - Nature of the General StandardsAU Section 210 - Training and Proficiency of the Independent AuditorAU Section 220 - IndependenceAU Section 230 - Due Professional Care in the Performance of Work

AU Section 230A - Due Professional Care in the Performance of Work

AU Section 300 — The Standards of Field WorkAU Section 310 - Appointment of the Independent Auditor

AU Section 311 — Planning and Supervision

AU Section 9311 — Planning and Supervision: Auditing Interpretations of Section 311

AU Section 312 — Audit Risk and Materiality in Conducting an Audit

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AU Section 9312 — Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312

AU Section 312A — Audit Risk and Materiality in Conducting an Audit

AU Section 9312A — Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312A

AU Section 313 — Substantive Tests Prior to the Balance Sheet Date

AU Section 315 — Communications Between Predecessor and Successor Auditors

AU Section 316A — Consideration of Fraud in a Financial Statement Audit

 

AU Section 316 — Consideration of Fraud in a Financial Statement Audit

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AU Section 317 — Illegal Acts by Clients

AU Section 9317 — Illegal Acts by Clients: Auditing Interpretations of Section 317

AU Section 319 — Consideration of Internal Control in a Financial Statement Audit

AU Section 322 — The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements

AU Section 324 — Service Organizations

AU Section 9324 — Service Organizations: Auditing Interpretations of Section 324

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AU Section 325 — Communications About Control Deficiencies in an Audit of Financial StatementsAU Section 9325 — Communication of Internal Control Related Matters Noted in an Audit: Auditing Interpretations of Section 325

AU Section 326 — Evidential Matter

AU Section 9326 — Evidential Matter: Auditing Interpretations of Section 326

AU Section 328 — Auditing Fair Value Measurements and Disclosures

AU Section 329 — Analytical Procedures

AU Section 329A — Analytical Procedures

AU Section 330 — The Confirmation Process

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AU Section 331 — Inventories

AU Section 332 — Auditing Derivative Instruments, Hedging Activities, and Investments in Securities

AU Section 333 — Management Representations

AU Section 9333 — Management Representations: Auditing Interpretations of Section 333

AU Section 333A — Management Representations

AU Section 9333A — Management Representations: Auditing Interpretations of Section 333A

AU Section 334 — Related Parties

AU Section 9334 — Related Parties: Auditing Interpretations of Section 334

  

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AU Section 336 — Using the Work of a Specialist

AU Section 9336 — Using the Work of a Specialist: Auditing Interpretations of Section 336

AU Section 337 — Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments

AU Section 337A — Appendix—Illustrative Audit Inquiry Letter to Legal CounselAU Section 337B — Exhibit I—Excerpts from Statement of Financial Accounting Standards No. 5: Accounting for Contingencies

AU Section 337C— Exhibit II—American Bar Association Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for InformationAU Section 9337 — Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of Section 337

[AU Section 339 — Audit Documentation]AU Section 9339 — Audit Documentation: Auditing Interpretations of Section 339AU Section 339A— Working PapersAU Section 9339A— Working Papers: Auditing Interpretations of Section 339A

AU Section 341 — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

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AU Section 9341 — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 341

AU Section 341A — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

AU Section 9341A — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 341A

AU Section 342 — Auditing Accounting Estimates

AU Section 9342 — Auditing Accounting Estimates: Auditing Interpretations of Section 342

AU Section 350 — Audit Sampling

AU Section 9350 — Audit Sampling: Auditing Interpretations of Section 350

AU Section 380 — Communication With Audit Committees

AU Section 9380 — Communication With Audit Committees: Auditing Interpretations of Section 380

AU Section 390 — Consideration of Omitted Procedures After the Report Date

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AU Section 400 - The First, Second, and Third Standards of ReportingAU Section 410 - Adherence to Generally Accepted Accounting Principles

AU Section 9410 - Adherence to Generally Accepted Accounting Principles: Auditing Interpretations of Section 410

AU Section 411 - The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles[AU Section 9411 - The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles: Auditing Interpretations of Section 411][AU Section 420 - Consistency of Application of Generally Accepted Accounting Principles][AU Section 9420 - Consistency of Application of Generally Accepted Accounting Principles: Auditing Interpretations of Section 420]AU Section 431 - Adequacy of Disclosure in Financial StatementsAU Section 435 - Segment Information

AU Section 500 - The Fourth Standard of ReportingAU Section 504 - Association With Financial Statements

AU Section 9504 - Association With Financial Statements: Auditing Interpretations of Section 504

AU Section 508 - Reports on Audited Financial Statements

AU Section 9508 - Reports on Audited Financial Statements: Auditing Interpretations of Section 508

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AU Section 530 - Dating of the Independent Auditor's Report

AU Section 532 - Restricting the Use of an Auditor's Report

AU Section 534 - Reporting on Financial Statements Prepared for Use in Other Countries

AU Section 9534 - Reporting on Financial Statements Prepared for Use in Other Countries: Auditing Interpretations of Section 534

AU Section 543 - Part of Audit Performed by Other Independent Auditors

AU Section 9543 - Part of Audit Performed by Other Independent Auditors: Auditing Interpretations of Section 543

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AU Section 544 - Lack of Conformity With Generally Accepted Accounting Principles

AU Section 550 - Other Information in Documents Containing Audited Financial StatementsAU Section 9550 - Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of Section 550

AU Section 551 - Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents

AU Section 552 - Reporting on Condensed Financial Statements and Selected Financial Data

AU Section 558 - Required Supplementary Information

AU Section 9558 - Required Supplementary Information: Auditing Interpretations of Section 558

AU Section 560 - Subsequent Events

AU Section 561 - Subsequent Discovery of Facts Existing at the Date of the Auditor's ReportAU Section 9561 - Subsequent Discovery of Facts Existing at the Date of the Auditor's Report: Auditing Interpretations of Section 561

AU Section 600 - other types of reportsAU Section 622 — Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial StatementAU Section 9622 — Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 622

AU Section 623 — Special Reports

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AU Section 9623 — Special Reports: Auditing Interpretations of Section 623

AU Section 625 — Reports on the Application of Accounting Principles

AU Section 634 — Letters for Underwriters and Certain Other Requesting Parties

AU Section 9634 — Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of Section 634

AU Section 9642 — Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30

AU Section 700 - Special topicsAU Section 711 — Filings Under Federal Securities Statutes

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AU Section 9711 — Filings Under Federal Securities Statutes: Auditing Interpretations of Section 711

AU Section 722 — Interim Financial Information

AU Section 722A — Interim Financial Information

AU Section 800 - Compliance AuditingAU Section 801 — Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance

AU Section 900 - Special Reports of the Committee on Auditing ProceduresAU Section 901 — Public Warehouses—Controls and Auditing Procedures for Goods Held

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Copyright © American Institute of Certified Public Accountants, Inc.

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(.02 - .03) Distinction Between Responsibilities of Auditor and Management(.04 - .05) Professional Qualifications[.06 - .09] Detection of Fraud(.10) Responsibility to the Profession

(.02 - .04) Auditing Standards(.05 - .06) Interpretive Publications(.07 - .08) Other Auditing Publications(.09) Effective Date

AU Section 161 - The Relationship of Generally Accepted Auditing Standards to Quality Control Standards

(.01 - .06)(.07 - .09) Professional Skepticism(.10 - .13) Reasonable Assurance

(.01 - .06)(.07 - .09) Professional Skepticism(.10 - .13) Reasonable Assurance

(.01 - .02)(.03) Appointment of the Independent Auditor(.04) Appointment of Auditor Near or After the Year-End Date(.05 - .07) Establishing an Understanding With the Client

(.01 - .02)(.03 - .10) Planning(.11 - .14) Supervision(.15) Effective Date

AU Section 9311 — Planning and Supervision: Auditing Interpretations of Section 311(.01 - .03) Communications Between the Auditor and Firm Personnel Responsible for Non-Audit Services[.04 - .34] Planning Considerations for an Audit of a Federally Assisted Program(.35 - .37) Responsibility of Assistants for the Resolution of Accounting and Auditing Issues[.38 - .47] Audit Considerations for the Year 2000 Issue

(.01 - .11)(.12- .33) Planning the Audit(.34 - .41) Evaluating Audit Findings

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(.42) Effective DateAU Section 9312 — Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312

(.01 - .04) The Meaning of the Term Misstatement(.05 - .09) Evaluating Differences in Estimates(.10 - .14) Quantitative Measures of Materiality in Evaluating Audit Findings(.15 - .17) Considering the Qualitative Characteristics of Misstatements

(.01 - .11)(.12 - .33) Planning the Audit(.34 - .40) Evaluating Audit Findings(.41) Effective Date

AU Section 9312A — Audit Risk and Materiality in Conducting an Audit: Auditing Interpretations of Section 312A(.01 - .04). The Meaning of the Term Misstatement(.05 - .09) Evaluating Differences in Estimates(.10 - .14) Quantitative Measures of Materiality in Evaluating Audit Findings(.15 - .17) Considering the Qualitative Characteristics of Misstatements

(.01 - .03)(.04 - .07) Factors to Be Considered Before Applying Principal Substantive Tests to the Details of Balance-Sheet Accounts at Interim Dates(.08 - .09) Extending Audit Conclusions to the Balance-Sheet Date(.10) Coordinating the Timing of Auditing Procedures

AU Section 315 — Communications Between Predecessor and Successor Auditors(.01 - .02) Introduction(.03 - .11) Change of Auditors(.12 - .13) Successor Auditor's Use of Communications(.14 - .20) Audits of Financial Statements That Have Been Previously Audited(.21 - .22) Discovery of Possible Misstatements in Financial Statements Reported on by a Predecessor Auditor(.23) Effective Date(.24) Appendix A — Illustrative Client Consent and Acknowledgment Letter(.25) Appendix B — Illustrative Successor Auditor Acknowledgment Letter

(.01 - .04) Introduction and Overview(.05 - .12) Description and Characteristics of Fraud(.13) The Importance of Exercising Professional Skepticism(.14 - .18) Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud(.19 - .34) Obtaining the Information Needed to Identify the Risks of Material Misstatement Due to Fraud(.35 - .42) ) Identifying Risks That May Result in a Material Misstatement Due to Fraud(.43 - .45) Assessing the Identified Risks After Taking Into Account an Evaluation of the Entity's Programs and Controls That Address the Risks(.46 - .67) Responding to the Results of the Assessment(.68 - .78) Evaluating Audit Evidence(.79 - .82) Communicating About Possible Fraud to Management, the Audit Committee, and Others(.83) Documenting the Auditor's Consideration of Fraud(.84) Effective Date(.85) Appendix — Examples of Fraud Risk Factors(.86) Appendix — Amendment to Section 230, Due Professional Care in the Performance of Work(.87) Appendix — Amendment to Section 333, Management Representations, paragraph .06 and Appendix A [paragraph .16](.88) Appendix — Exhibit

(.01 - .02) Introduction

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(.03 - .10) Description and Characteristics of Fraud(.11 - .25) Assessment of the Risk of Material Misstatement Due to Fraud(.26 - .32) The Auditor's Response to the Results of the Assessment(.33 - .36) Evaluation of Audit Test Results(.37) Documentation of the Auditor's Risk Assessment and Response(.38 -.40) Communications About Fraud to Management, the Audit Committee, and Others(.41) Effective Date

(.02 - .06) Definition of Illegal Acts(.07 - .11) The Auditor's Consideration of the Possibility of Illegal Acts(.12 - .21) The Auditor's Response to Detected Illegal Acts(.22 - . 23) Other Considerations in an Audit in Accordance With Generally Accepted Auditing Standards(.24) Responsibilities in Other Circumstances(.25) Effective Date

AU Section 9317 — Illegal Acts by Clients: Auditing Interpretations of Section 317(.01 - .02) Consideration of Internal Control in a Financial Statement Audit and the Foreign Corrupt Practices Act(.03 - .06) Material Weaknesses in Internal Control and the Foreign Corrupt Practices Act

AU Section 319 — Consideration of Internal Control in a Financial Statement Audit(.01-.05) Introduction(.06 - .07) Definition of Internal Control(.08 - .13) Relationship Between Objectives and Components(.14 - .15) Application of Components to a Financial Statement Audit(.16 - .20) Effect of Information Technology on Internal Control(.21 - .24) Limitations of an Entity's Internal Control(.25 - .61) Obtaining an Understanding of Internal Control(.62 - .83) Assessing Control Risk(.84 - .89) Relationship of Understanding to Assessing Control Risk(.90 - .104) Evidential Matter to Support the Assessed Level of Control Risk(.105 - .108) Correlation of Control Risk With Detection Risk(.109) Effective Date(.110) Appendix — Internal Control Components

AU Section 322 — The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements(.02 -.03) Roles of the Auditor and the Internal Auditors(.04 - .08) Obtaining an Understanding of the Internal Audit Function (.09 - .11) Assessing the Competence and Objectivity of the Internal Auditors(.12 - .17) Effect of the Internal Auditors' Work on the Audit(.18 - .22) Extent of the Effect of the Internal Auditors' Work(.23) Coordination of the Audit Work With Internal Auditors (.24 - .26) Evaluating and Testing the Effectiveness of Internal Auditors' Work(.27) Using Internal Auditors to Provide Direct Assistance to the Auditor(.28) Effective Date (.29) Appendix — The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements

(.01 - .04) Introduction and Applicability(.05 - .17) The User Auditor's Consideration of the Effect of the Service Organization on the User Organization's Internal Control and the Availability of Audit Evidence(.18 - .21) Considerations in Using a Service Auditor's Report(.22 - .62) Responsibilities of Service Auditors(.63) Effective Date

AU Section 9324 — Service Organizations: Auditing Interpretations of Section 324

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(.01 - .03) Describing Tests of Operating Effectiveness and the Results of Such Tests(.04 - .18) Service Organizations That Use the Services of Other Service Organizations (Subservice Organizations)[.19 - .34] Responsibilities of Service Organizations and Service Auditors With Respect to Information About the Year 2000 Issue in a Service Organization's Description of Controls(.35 - .37) Responsibilities of Service Organizations and Service Auditors With Respect to Forward-Looking Information in a Service Organization's Description of Controls(.38 - .40) Statements About the Risk of Projecting Evaluations of the Effectiveness of Controls to Future Periods[.41] Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in a Service Auditor’s Engagement

AU Section 325 — Communications About Control Deficiencies in an Audit of Financial StatementsAU Section 9325 — Communication of Internal Control Related Matters Noted in an Audit: Auditing Interpretations of Section 325

(.01 - .07) Reporting on the Existence of Material Weaknesses[.08 - .17] Audit Considerations for the Year 2000 Issue

(.01 - .02)(.03 - .08) Nature of Assertions(.09 - .14) Use of Assertions in Developing Audit Objectives and Designing Substantive Tests(.15 - .20) Nature of Evidential Matter (.21) Competence of Evidential Matter (.22 - .24) Sufficiency of Evidential Matter(.25) Evaluation of Evidential Matter(.26) Appendix — Financial Statement Assertions, Illustrative Audit Objectives, and Examples of Substantive Tests

(.01 - .05) Evidential Matter for an Audit of Interim Financial Statements(.06 - .23) The Effect of an Inability to Obtain Evidential Matter Relating to Income Tax Accruals(.24 - .27) The Auditor's Consideration of the Completeness Assertion(.28 - .41) Applying Auditing Procedures to Segment Disclosures in Financial Statements

(.01 - .08) Introduction(.09 - .14) Understanding the Entity's Process for Determining Fair Value Measurements and Disclosures and the Relevant Controls, and Assessing Risk(.15 - .19) Evaluating Conformity of Fair Value Measurements and Disclosures With GAAP(.20 - .22) Engaging a Specialist(.23 - .42) Testing the Entity's Fair Value Measurements and Disclosures(.43 - .46) Disclosures About Fair Values(.47) Evaluating the Results of Audit Procedures(.48 - .49) Management Representations(.50) Communication With Audit Committees(.51) Effective Date

(.01 - .05)(.06 - .08) Analytical Procedures in Planning the Audit(.09 - .22) Analytical Procedures Used as Substantive Tests(.23) Analytical Procedures Used in the Overall Review(.24) Effective Date

(.01 - .05)(.06 - .08) Analytical Procedures in Planning the Audit(.09 - .21) Analytical Procedures Used as Substantive Tests(.22) Analytical Procedures Used in the Overall Review(.23) Effective Date

(.01 - .03) Introduction and Applicability

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(.04) Definition of the Confirmation Process(.05 - .14) Relationship of Confirmation Procedures to the Auditor's Assessment of Audit Risk(.15 - .30) The Confirmation Process(.31 - .32) Alternative Procedures(.33) Evaluating the Results of Confirmation Procedures(.34 - .35) Confirmation of Accounts Receivable(.36) Effective Date

(.01 - .02)[.03 - .08] Receivables(.09 - 13) Inventories(.14) Inventories Held in Public Warehouses(.15) Effect on the Auditor's Report

AU Section 332 — Auditing Derivative Instruments, Hedging Activities, and Investments in Securities(.01 - .04) Applicability(.05 - .06) The Need for Special Skill or Knowledge to Plan and Perform Auditing Procedures(.07 - .18) Audit Risk and Materiality(.19 - 51) Designing Substantive Procedures Based on Risk Assessments(.52 - .55) Additional Considerations About Hedging Activities(.56 - 57) Assertions About Securities Based on Management’s Intent and Ability(.58) Management Representations(.59) Effective Date

(.01) Introduction(.02 - .04) Reliance on Management Representations(.05 - .12) Obtaining Written Representations(.13 - .14) Scope Limitations(.15) Effective Date(.16) Appendix A — Illustrative Management Representation Letter(.17) Appendix B — Additional Illustrative Representations(.18) Appendix C — Illustrative Updating Management Representation Letter

AU Section 9333 — Management Representations: Auditing Interpretations of Section 333(.01 - .04) Management Representations on Violations and Possible Violations of Laws and Regulations

(.01) Introduction(.02 - .04) Reliance on Management Representations(.05 - .12) Obtaining Written Representations(.13 - .14) Scope Limitations(.15) Effective Date(.16) Appendix A — Illustrative Management Representation Letter(.17) Appendix B — Additional Illustrative Representations(.18) Appendix C — Illustrative Updating Management Representation Letter

AU Section 9333A — Management Representations: Auditing Interpretations of Section 333A(.01 - .04) Management Representations on Violations and Possible Violations of Laws and Regulations

(.02 - .03) Accounting Considerations(.04 - .12) Audit Procedures

[.01–.05] Evaluating the Adequacy of Disclosure of Related Party Transactions

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[.06–.09] Disclosure of Commonly Controlled Parties[.10–.11] Definition of "Immediate Family"

(.14 - .15) Examination of Identified Related Party Transactions with a Component(.16 - .21) The Nature and Extent of Auditing Procedures for Examining Related Party Transactions (.22 -.23) Management's and Auditor's Responsibilities With Regard to Related Party Disclosures Prefaced by Terminology Such As "Management Believes That"

(.01 - .05) Introduction and Applicability(.06 - .07) Decision to Use the Work of a Specialist(.08 - .09) Qualifications and Work of a Specialist(.10 - .11) Relationship of the Specialist to the Client(.12) Using the Findings of the Specialist (.13 - .14) Effect of the Specialist's Work on the Auditor's Report(.15 - .16) Reference to the Specialist in the Auditor's Report(.17) Effective Date

AU Section 9336 — Using the Work of a Specialist: Auditing Interpretations of Section 336(.01 - .21) The Use of Legal Interpretations As Evidential Matter to Support Management’s Assertion That a Transfer of Financial Assets Has Met the Isolation Criterion in Paragraph 9(a) of Financial Accounting Standards Board Statement No. 140

AU Section 337 — Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments(.02 - .03) Accounting Considerations(.04 - .14) Auditing Considerations

AU Section 337A — Appendix—Illustrative Audit Inquiry Letter to Legal CounselAU Section 337B — Exhibit I—Excerpts from Statement of Financial Accounting Standards No. 5: Accounting for Contingencies

(1 - 3) Introduction(8 - 11, 33 - 39) Standards of Financial Accounting and Reporting

AU Section 337C— Exhibit II—American Bar Association Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for InformationAU Section 9337 — Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of Section 337

(.01 - .03) Specifying Relevant Date in an Audit Inquiry Letter(.04 - .05) Relationship Between Date of Lawyer's Response and Auditor's Report (.06 - .07) Form of Audit Inquiry Letter When Client Represents That No Unasserted Claims and Assessments Exist(.08 - .09) Documents Subject to Lawyer-Client Privilege(.10 - .14) Alternative Wording of the Illustrative Audit Inquiry Letter to a Client's Lawyer(.15 - .17) Client Has Not Consulted a Lawyer (.18 - .23) Assessment of a Lawyer's Evaluation of the Outcome of Litigation(.24 - .27) Use of the Client's Inside Counsel in the Evaluation of Litigation, Claims, and Assessments(.28 - .30) Use of Explanatory Language About the Attorney-Client Privilege or the Attorney Work-Product Privilege(.31 -32) Use of Explanatory Language Concerning Unasserted Possible Claims or Assessments in Lawyers' Responses to Audit Inquiry Letters

AU Section 9339 — Audit Documentation: Auditing Interpretations of Section 339

AU Section 9339A— Working Papers: Auditing Interpretations of Section 339A

(.09) Effective DateAU Section 341 — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

(.02 - .04) The Auditor's Responsibility(.05) Audit Procedures(.06) Consideration of Conditions and Events

(.12 - .13) Exchange of Information Between the Principal and Other Auditor on Related Parties

(.01 -.04) Functions and Nature of Working Papers(.05) Content of Working Papers(.06 - .08) Ownership and Custody of Working Papers

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(.07 - .09) Consideration of Management's Plans(.10 - .11) Consideration of Financial Statement Effects(.12 - .16) Consideration of the Effects on the Auditor's Report(.17) Documentation(.18) Effective Date

AU Section 9341 — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 341(.01 - .02) Eliminating a Going-Concern Explanatory Paragraph From a Reissued Report[.03 -.27] Effect of the Year 2000 Issue on the Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

AU Section 341A — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern-0.01

(.02 - .04) The Auditor's Responsibility(.05) Audit Procedures(.06) Consideration of Conditions and Events(.07 - .09) Consideration of Management's Plans(.10 - .11) Consideration of Financial Statement Effects(.12 - .16) Consideration of the Effects on the Auditor's Report(.17) Effective Date

AU Section 9341A — The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 341A(.01 - .02) Eliminating a Going-Concern Explanatory Paragraph From a Reissued Report

(.01 - .04)(.05 - .06) Developing Accounting Estimates(.07 - .14) Evaluating Accounting Estimates(.15) Effective Date(.16) Appendix — Examples of Accounting Estimates

AU Section 9342 — Auditing Accounting Estimates: Auditing Interpretations of Section 342(.01 - .10) Performance and Reporting Guidance Related to Fair Value Disclosures

(.01 - .06)(.07 - .14) Uncertainty and Audit Sampling(.15 - .30) Sampling in Substantive Tests of Details(.31 - .43) Sampling in Tests of Controls(.44) Dual-Purpose Samples(.45) Selecting a Sampling Approach(.47) Effective Date(.48) Appendix — Relating the Risk of Incorrect Acceptance for a Substantive Test of Details to Other Sources of Audit Assurance

(.01 - .02) Applicability

(.01 - .05)(.06 - .16) Matters to Be Communicated(.17) Effective Date

AU Section 9380 — Communication With Audit Committees: Auditing Interpretations of Section 380(.01 - .03) Applicability of Section 380

AU Section 390 — Consideration of Omitted Procedures After the Report Date(.01 - .07)(.08) Effective Date

(.03–.27) Effect of the Year 2000 Issue on the Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

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[.03 - .04]AU Section 9410 - Adherence to Generally Accepted Accounting Principles: Auditing Interpretations of Section 410

[.01 - .03] Accounting Principles Recommended by Trade Associations[.04 - .12] The Impact of FASB Statement No. 2 on Auditor's Report Issued Prior to the Statement's Effective Date(.13 - .18) The Impact on an Auditor's Report of a FASB Statement Prior to the Statement's Effective Date

AU Section 411 - The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles[AU Section 9411 - The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles: Auditing Interpretations of Section 411][AU Section 420 - Consistency of Application of Generally Accepted Accounting Principles][AU Section 9420 - Consistency of Application of Generally Accepted Accounting Principles: Auditing Interpretations of Section 420]

(.01 - .04)(.05 - .06) Disclaimer of Opinion on Unaudited Financial Statements(.07) Disclaimer of Opinion on Unaudited Financial Statements Prepared on a Comprehensive Basis of Accounting(.08 - .10) Disclaimer of Opinion When Not Independent(.11 - .13) Circumstances Requiring a Modified Disclaimer(.14 - .17) Reporting on Audited and Unaudited Financial Statements in Comparative Form(.18 - .20) Negative Assurance

AU Section 9504 - Association With Financial Statements: Auditing Interpretations of Section 504(.01 - .07) Annual Report Disclosure of Unaudited Fourth Quarter Interim Data[.08 - .12] Association of the Auditor of an Acquired Company With Unaudited Statements in a Listing Application[.13 - .14] Association of the Auditor of the Acquiring Company With Unaudited Statements in a Listing Application(.15 - .18) Auditor's Identification With Condensed Financial Data(.19 - .22) Applicability of Guidance on Reporting When Not Independent[.23 - .35] Reporting on Solvency

(.01 - .06) Introduction(.07 - .10) The Auditor's Standard Report(.11 - .13) Explanatory Language Added to the Auditor's Standard Report[.14 - .15](.16 - .19)(.20 - .49) Departures From Unqualified Opinions[.50](.51 - .63)(.64) Piecemeal Opinions(.65 - .74) Reports on Comparative Financial Statements(.75 - .76) Effective Date and Transition

AU Section 9508 - Reports on Audited Financial Statements: Auditing Interpretations of Section 508(.01 - .06) Report of an Outside Inventory-Taking Firm as an Alternative Procedure for Observing Inventories[.07 - .10] Reporting on Comparative Financial Statements of Nonprofit Organizations[.11 - .14] Reporting on Loss Contingencies[.15 - .20] Reports on Consolidated Financial Statements That Include Supplementary Consolidating Information[.21 - .24] Disclosures of Subsequent Events[.25 - .28] The Materiality of Uncertainties

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[.29 - .32] Reporting on an Uncertainty(.33 - .37), [.38] Reporting on Financial Statements Prepared on a Liquidation Basis of Accounting[.39 - .43] Quantifying Departures From Generally Accepted Accounting Principles[.44 - .48.] Updated Reports Resulting From the Retroactive Suspension of Earnings per Share and Segment Information Disclosure Requirements[.49 - .50] Restating Financial Statements Reported on by a Predecessor Auditor(.51 - .52) Reference in Auditor's Standard Report to Management's Report[.53 - .55] Reference to Country of Origin in the Auditor's Standard Report(.56 - .59) Reporting on Audits Conducted in Accordance With Auditing Standards Generally Accepted in the United States of America and in Accordance With International Standards on Auditing(.60 - .75) Reporting as Successor Auditor When Prior-Period Audited Financial Statements Were Audited by a Predecessor Auditor Who Has Ceased Operations(.76 - .84) Effect on Auditor's Report of Omission of Schedule of Investments by Investment Partnerships That Are Exempt From Securities and Exchange Commission Registration Under the Investment Company Act of 1940

(.01 - .02)(.03 - .05) Events Occurring After Completion of Field Work But Before Issuance of Report(.06 - .08) Reissuance of the Independent Auditor's Report

(.01) Introduction and Applicability(.02 - .04) General-Use and Restricted-Use Reports(.05) Reporting on Subject Matter or Presentations Based on Measurement or Disclosure Criteria Contained in Contractual Agreements or Regulatory Provisions[.06] Reporting When Specified Parties Accept Responsibility for the Sufficiency of the Procedures Performed(.07 - .11) Reporting as a By-Product of a Financial Statement Audit(.12) Combined Reports Covering Both Restricted-Use and General-Use Subject Matter or Presentations(.13) Inclusion of a Separate Restricted-Use Report in the Same Document With a General-Use Report(.14 - .16), [.17] Adding Other Specified Parties(.18) Limiting the Distribution of Reports(.19) Report Language - Restricted Use(.20) Effective Date

AU Section 534 - Reporting on Financial Statements Prepared for Use in Other Countries(.02) Purpose and Use of Financial Statements(.03 - .05) General and Fieldwork Standards(.06) Compliance With Auditing Standards of Another Country(.07 - .15) Reporting Standards(.16) Effective Date

AU Section 9534 - Reporting on Financial Statements Prepared for Use in Other Countries: Auditing Interpretations of Section 534(.01 - .04) Financial Statements for General Use Only Outside of the United States in Accordance With International Accounting Standards and International Standards on Auditing

(.02 - .03) Principal Auditor's Course of Action(.04 - .05) Decision Not to Make Reference(.06 - .09) Decision to Make Reference(.10 - .11) Procedures Applicable to Both Methods of Reporting(.12 - .13) Additional Procedures Under Decision Not to Make Reference(.14) Long-Term Investments(.15) Other Auditor's Report Departs From Standard Report(.16 - .17) Restated Financial Statements of Prior Years Following a Pooling of Interests(.18) Predecessor Auditor

AU Section 9543 - Part of Audit Performed by Other Independent Auditors: Auditing Interpretations of Section 543(.01- .03) Specific Procedures Performed by the Other Auditor at the Principal Auditor's Request(.04 - .07) Inquiries of the Principal Auditor by the Other Auditor(.08 - .10) Form of Inquiries of the Principal Auditor Made by the Other Auditor(.11 - .14) Form of Principal Auditor's Response to Inquiries from Other Auditors

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(.15 - .17) Procedures of the Principal Auditor(.18 - .20) Application of Additional Procedures Concerning the Audit Performed by the Other Auditor[.21 - .24] Reporting on Financial Statements Presented on a Comprehensive Annual Financial Report of a Governmental Entity When One Fund Has Been Audited by Another Auditor

AU Section 544 - Lack of Conformity With Generally Accepted Accounting Principles(.02 - .04) Regulated Companies

AU Section 550 - Other Information in Documents Containing Audited Financial StatementsAU Section 9550 - Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of Section 550

[.01 - .06] Reports by Management on Internal Accounting Control(.07 - .11) Reports by Management on Internal Control Over Financial Reporting(.12 - .15) Other References by Management to Internal Control Over Financial Reporting, Including References to the Independent Auditor(.16 - .18) Other Information in Electronic Sites Containing Audited Financial Statements

AU Section 551 - Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents(.01 - .03)(.04 - .11) Reporting Responsibility(.12 - .14) Reporting Examples(.15 - .16) Supplementary Information Required by GAAP(.17 - .20) Consolidating Information(.21) Additional Commentary Concerning the Audit(.22) Co-Existing Financial Statements(.23) Effective Date

AU Section 552 - Reporting on Condensed Financial Statements and Selected Financial Data(.01 - .02)(.03 - .08) Condensed Financial Statements(.09 - .11) Selected Financial Data(.12) Effective Date

(.02 - .03) Applicability(.04 - .05) Involvement With Information Outside Financial Statements(.06) Involvement With Required Supplementary Information(.07) Procedures(.08) Reporting on Required Supplementary Information

AU Section 9558 - Required Supplementary Information: Auditing Interpretations of Section 558(.01 - .06) Supplementary Oil and Gas Reserve Information

(.01 - .09)(.10 - .12) Auditing Procedures in the Subsequent Period

AU Section 561 - Subsequent Discovery of Facts Existing at the Date of the Auditor's ReportAU Section 9561 - Subsequent Discovery of Facts Existing at the Date of the Auditor's Report: Auditing Interpretations of Section 561

(.01 - .02) Auditor Association With Subsequently Discovered Information When the Auditor Has Resigned or Been Discharged

AU Section 622 — Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial StatementAU Section 9622 — Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 622

[.01 - .02] Applying Agreed-Upon Procedures to All, or Substantially All, of the Elements, Accounts, or Items of a Financial Statement

(.01 - .10) Introduction(.11 - .18) Specified Elements, Accounts, or Items of a Financial Statement(.19 - .21) Compliance With Aspects of Contractual Agreements or Regulatory Requirements Related to Audited Financial Statements(.22 - .30) Special-Purpose Financial Presentations to Comply With Contractual Agreements or Regulatory Provisions

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(.31) Circumstances Requiring Explanatory Language in an Auditor's Special Report(.32 - .33) Financial Information Presented in Prescribed Forms or Schedules(.34) Effective Date

[.01 - .08] Auditor's Report Under Employee Retirement Income Security Act of 1974[.09 - .10] Reports on Elements, Accounts, or Items of a Financial Statement That Are Presented in Conformity with GAAP[.11 - .14] Compliance With the Foreign Corrupt Practices Act of 1977[.15 - .16] Reports on Engagements Solely to Meet State Regulatory Examination Requirements[.17 - .25] Financial Statements Prepared in Accordance with Accounting Practices Specified in an Agreement[.26 - .31] Reporting on Special-Purpose Financial Presentations[.32 - .33] Understanding of Agreed-Upon Procedures[.34 - .39] Adequacy of Disclosure in Financial Statements Prepared on a Comprehensive Basis of Accounting Other Than Generally Accepted Accounting Principles(.40 - .46) Auditors' Special Reports on Property and Liability Insurance Companies' Loss Reserves(.47 - .54) 10. Reports on the Financial Statements Included in Internal Revenue Form 990, "Return of Organizations Exempt from Income Tax"(.55 - .59) 11. Reporting on Current-Value Financial Statements That Supplement Historical-Cost Financial Statements in Presentations of Real Estate Entities(.60 - .81) 12. Evaluation of the Appropriateness of Informative Disclosures in Insurance Enterprises' Financial Statements Prepared on a Statutory Basis(.82 - .86), [.87 - .89] Reporting on a Special-Purpose Financial Statement That Results in an Incomplete Presentation But Is Otherwise in Conformity With Generally Accepted Accounting Principles(.90 - .95) Evaluating the Adequacy of Disclosure in Financial Statements Prepared on the Cash, Modified Cash, or Income Tax Basis of Accounting

(.01 - .06) Introduction(.07 - .09) Performance Standards(.10 - .11) Reporting Standards

AU Section 634 — Letters for Underwriters and Certain Other Requesting Parties(.01 - .02) Introduction(.03 - .10) Applicability(.11 - .21) General(.22 - .62) Guidance on the Format and Contents of Comfort Letters(.63) Effective Date(.64) Appendix — Examples

AU Section 9634 — Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of Section 634(.01 - .09). Letters to Directors Relating to Annual Reports on Form10-K[.10 - .12] Negative Assurance on Unaudited Condensed Interim Financial Statements Attached to Comfort Letters(.13 - .29) Commenting in a Comfort Letter on Quantitative Disclosures About Market Risk Made in Accordance With Item 305 of Regulation S-K

AU Section 9642 — Reporting on Internal Accounting Control: Auditing Interpretations of SAS No. 30[.01 - .03] Pre-Award Surveys[.04 - .05] Award Survey Made in Conjunction With an Audit[.06 -.07] Reporting on Matters Not Covered by Government-Established Criteria[.08 - .09] Limited Scope[.10 - .13] Compliance With the Foreign Corrupt Practices Act of 1977[.14 - .17] Reports on Internal Accounting Control of Trust Departments of Banks[.18 - .25] Report Required by U.S. General Accounting Office[.26 - .32] Form of Report on Internal Accounting Control Based Solely on a Study and Evaluation Made as Part of an Audit[.33 - .34] Reporting on Internal Accounting Control Based Solely on an Audit When a Minimum Study and Evaluation Is Made[.35 - .36.] Report Required by U.S. General Accounting Office Based on a Financial and Compliance Audit When a Study and Evaluation Does Not Extend Beyond the Preliminary Review Phase[.37 - .38] Restricted Purpose Report Required by Law to Be Made Available to the Public[.39 - .41] Reporting on Internal Accounting Control "Compliance With the Currency and Foreign Transactions Reporting Act"

(.01 - .09)

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(.10 - .11) Subsequent Events Procedures in 1933 Act Filings(.12 - .13) Response to Subsequent Events and Subsequently Discovered Facts

AU Section 9711 — Filings Under Federal Securities Statutes: Auditing Interpretations of Section 711(.01 - .11) Subsequent Events Procedures for Shelf Registration Statements Updated after the Original Effective Date(.12 - .15) Consenting to be Named as an Expert in an Offering Document in Connection With Securities Offerings Other Than Those Registered Under the Securities Act of 1933(.16 - .17) Consenting to the Use of an Audit Report in an Offering Document in Securities Offerings Other Than One Registered Under the Securities Act of 1933

(.01 - .04) Introduction(.05 - .06) Applicability(.07) Objective of a Review of Interim Financial Information(.08 - .09) Establishing an Understanding With the Client(.10 - .14) The Accountant's Knowledge of the Entity's Business and Its Internal Control(.15 - .23) Analytical Procedures, Inquiries, and Other Review Procedures(.24) Written Representations From Management(.25 - .28) Evaluating the Results of Interim Review Procedures(.29 - .36) Communications to Management, Audit Committees, and Others(.37 - .46) The Accountant's Report on a Review of Interim Financial Information(.47 - .48) Client's Representation Concerning a Review of Interim Financial Information(.49 - .50) Interim Financial Information Accompanying Audited Financial Statements(.51 - .52) Documentation(.53) Effective Date(.54) Appendix A — Analytical Procedures the Accountant May Consider Performing When Conducting a Review of Interim Financial Information(.55) Appendix B — Unusual or Complex Situations to Be Considered by the Accountant When Conducting a Review of Interim Financial Information(.56) Appendix C — Illustrative Management Representation Letters for a Review of Interim Financial Information

(.01 - .02) Introduction(.03 - .06) Applicability(.07) Understanding With the Client(.08) Characteristics of Interim Financial Information(.09) Objective of a Review of Interim Financial Information(.10 - .11) The Accountant's Knowledge of Internal Control(.12 - .19) Procedures for a Review of Interim Financial Information(.20 - .27) Communication With Audit Committees(.28 - .36) The Accountant's Report on a Review of Interim Financial Information(.37) Client's Representation Concerning a Review of Interim Financial Information(.38 - .45) Interim Financial Information Accompanying Audited Financial Statements(.46) Effective Date

AU Section 801 — Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance(.01 - .02) Introduction and Applicability(.03 - .07) Effects of Laws on Financial Statements(.08 - .09) Government Auditing Standards(.10 - .20) Federal Audit Requirements(.21 - .23) Communications Regarding Applicable Audit Requirements(.24) Effective Date

AU Section 901 — Public Warehouses—Controls and Auditing Procedures for Goods Held

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(.01) Introduction(.02) General Considerations(.03 - .05) Summary of Recommendations(.06 - .12) Public Warehouse Operations(.13 - .23) The Warehouseman(.24 - .28) Controls and Auditing Procedures for Owner's Goods Stored in Public Warehouses

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(.04 - .07) Factors to Be Considered Before Applying Principal Substantive Tests to the Details of Balance-Sheet Accounts at Interim Dates

(.21 - .22) Discovery of Possible Misstatements in Financial Statements Reported on by a Predecessor Auditor

(.14 - .18) Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud

(.43 - .45) Assessing the Identified Risks After Taking Into Account an Evaluation of the Entity's Programs and Controls That Address the Risks

(.87) Appendix — Amendment to Section 333, Management Representations, paragraph .06 and Appendix A [paragraph .16]

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(.01 - .02) Consideration of Internal Control in a Financial Statement Audit and the Foreign Corrupt Practices Act

(.29) Appendix — The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements

(.05 - .17) The User Auditor's Consideration of the Effect of the Service Organization on the User Organization's Internal Control and the Availability of Audit Evidence

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(.04 - .18) Service Organizations That Use the Services of Other Service Organizations (Subservice Organizations)[.19 - .34] Responsibilities of Service Organizations and Service Auditors With Respect to Information About the Year 2000 Issue in a Service Organization's Description of Controls(.35 - .37) Responsibilities of Service Organizations and Service Auditors With Respect to Forward-Looking Information in a Service Organization's Description of Controls(.38 - .40) Statements About the Risk of Projecting Evaluations of the Effectiveness of Controls to Future Periods[.41] Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in a Service Auditor’s Engagement

(.26) Appendix — Financial Statement Assertions, Illustrative Audit Objectives, and Examples of Substantive Tests

(.09 - .14) Understanding the Entity's Process for Determining Fair Value Measurements and Disclosures and the Relevant Controls, and Assessing Risk

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(.22 -.23) Management's and Auditor's Responsibilities With Regard to Related Party Disclosures Prefaced by Terminology Such As "Management Believes That"

(.01 - .21) The Use of Legal Interpretations As Evidential Matter to Support Management’s Assertion That a Transfer of Financial Assets Has Met the Isolation Criterion in Paragraph 9(a) of Financial Accounting Standards Board Statement No. 140

(.06 - .07) Form of Audit Inquiry Letter When Client Represents That No Unasserted Claims and Assessments Exist

(.28 - .30) Use of Explanatory Language About the Attorney-Client Privilege or the Attorney Work-Product Privilege(.31 -32) Use of Explanatory Language Concerning Unasserted Possible Claims or Assessments in Lawyers' Responses to Audit Inquiry Letters

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[.03 -.27] Effect of the Year 2000 Issue on the Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

(.48) Appendix — Relating the Risk of Incorrect Acceptance for a Substantive Test of Details to Other Sources of Audit Assurance

(.03–.27) Effect of the Year 2000 Issue on the Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

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[.04 - .12] The Impact of FASB Statement No. 2 on Auditor's Report Issued Prior to the Statement's Effective Date(.13 - .18) The Impact on an Auditor's Report of a FASB Statement Prior to the Statement's Effective Date

(.07) Disclaimer of Opinion on Unaudited Financial Statements Prepared on a Comprehensive Basis of Accounting

[.08 - .12] Association of the Auditor of an Acquired Company With Unaudited Statements in a Listing Application[.13 - .14] Association of the Auditor of the Acquiring Company With Unaudited Statements in a Listing Application

(.01 - .06) Report of an Outside Inventory-Taking Firm as an Alternative Procedure for Observing Inventories

[.15 - .20] Reports on Consolidated Financial Statements That Include Supplementary Consolidating Information

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[.44 - .48.] Updated Reports Resulting From the Retroactive Suspension of Earnings per Share and Segment Information Disclosure Requirements

(.56 - .59) Reporting on Audits Conducted in Accordance With Auditing Standards Generally Accepted in the United States of America and in Accordance With International Standards on Auditing(.60 - .75) Reporting as Successor Auditor When Prior-Period Audited Financial Statements Were Audited by a Predecessor Auditor Who Has Ceased Operations(.76 - .84) Effect on Auditor's Report of Omission of Schedule of Investments by Investment Partnerships That Are Exempt From Securities and Exchange Commission Registration Under the Investment Company Act of 1940

(.05) Reporting on Subject Matter or Presentations Based on Measurement or Disclosure Criteria Contained in Contractual Agreements or Regulatory Provisions[.06] Reporting When Specified Parties Accept Responsibility for the Sufficiency of the Procedures Performed

(.01 - .04) Financial Statements for General Use Only Outside of the United States in Accordance With International Accounting Standards and International Standards on Auditing

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[.21 - .24] Reporting on Financial Statements Presented on a Comprehensive Annual Financial Report of a Governmental Entity When One Fund Has Been Audited by Another Auditor

(.12 - .15) Other References by Management to Internal Control Over Financial Reporting, Including References to the Independent Auditor

(.01 - .02) Auditor Association With Subsequently Discovered Information When the Auditor Has Resigned or Been Discharged

[.01 - .02] Applying Agreed-Upon Procedures to All, or Substantially All, of the Elements, Accounts, or Items of a Financial Statement

(.19 - .21) Compliance With Aspects of Contractual Agreements or Regulatory Requirements Related to Audited Financial Statements(.22 - .30) Special-Purpose Financial Presentations to Comply With Contractual Agreements or Regulatory Provisions

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[.09 - .10] Reports on Elements, Accounts, or Items of a Financial Statement That Are Presented in Conformity with GAAP

[.17 - .25] Financial Statements Prepared in Accordance with Accounting Practices Specified in an Agreement

[.34 - .39] Adequacy of Disclosure in Financial Statements Prepared on a Comprehensive Basis of Accounting Other Than Generally Accepted Accounting Principles

(.47 - .54) 10. Reports on the Financial Statements Included in Internal Revenue Form 990, "Return of Organizations Exempt from Income Tax"(.55 - .59) 11. Reporting on Current-Value Financial Statements That Supplement Historical-Cost Financial Statements in Presentations of Real Estate Entities(.60 - .81) 12. Evaluation of the Appropriateness of Informative Disclosures in Insurance Enterprises' Financial Statements Prepared on a Statutory Basis(.82 - .86), [.87 - .89] Reporting on a Special-Purpose Financial Statement That Results in an Incomplete Presentation But Is Otherwise in Conformity With Generally Accepted Accounting Principles(.90 - .95) Evaluating the Adequacy of Disclosure in Financial Statements Prepared on the Cash, Modified Cash, or Income Tax Basis of Accounting

[.10 - .12] Negative Assurance on Unaudited Condensed Interim Financial Statements Attached to Comfort Letters(.13 - .29) Commenting in a Comfort Letter on Quantitative Disclosures About Market Risk Made in Accordance With Item 305 of Regulation S-K

[.26 - .32] Form of Report on Internal Accounting Control Based Solely on a Study and Evaluation Made as Part of an Audit[.33 - .34] Reporting on Internal Accounting Control Based Solely on an Audit When a Minimum Study and Evaluation Is Made[.35 - .36.] Report Required by U.S. General Accounting Office Based on a Financial and Compliance Audit When a Study and Evaluation Does Not Extend Beyond the Preliminary Review Phase

[.39 - .41] Reporting on Internal Accounting Control "Compliance With the Currency and Foreign Transactions Reporting Act"

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(.01 - .11) Subsequent Events Procedures for Shelf Registration Statements Updated after the Original Effective Date(.12 - .15) Consenting to be Named as an Expert in an Offering Document in Connection With Securities Offerings Other Than Those Registered Under the Securities Act of 1933(.16 - .17) Consenting to the Use of an Audit Report in an Offering Document in Securities Offerings Other Than One Registered Under the Securities Act of 1933

(.54) Appendix A — Analytical Procedures the Accountant May Consider Performing When Conducting a Review of Interim Financial Information(.55) Appendix B — Unusual or Complex Situations to Be Considered by the Accountant When Conducting a Review of Interim Financial Information(.56) Appendix C — Illustrative Management Representation Letters for a Review of Interim Financial Information

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(.01 - .21) The Use of Legal Interpretations As Evidential Matter to Support Management’s Assertion That a Transfer of Financial Assets Has Met the Isolation Criterion in Paragraph 9(a) of Financial Accounting Standards Board Statement No. 140

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(.76 - .84) Effect on Auditor's Report of Omission of Schedule of Investments by Investment Partnerships That Are Exempt From Securities and Exchange Commission Registration Under the Investment Company Act of 1940