Front Matter -- AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards -- AU-C 210 Terms of Engagement -- AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards -- AU-C 230 Audit Documentation -- AU-C 240 Consideration of Fraud in a Financial Statement Audit -- AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements -- AU-C 260 The Auditor's Communication with Those Charged with Governance -- AU-C 265 Communicating Internal Control Related Matters Identified in an Audit -- AU-C 300 Planning an Audit -- AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement -- AU-C 320 Materiality in Planning and Performing an Audit -- AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained -- AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization -- AU-C 450 Evaluation of Misstatements Identified during the Audit -- AU-C 500 Audit Evidence -- AU-C 501 Audit Evidence-Specific Considerations for Selected Items -- AU-C 505 External Confirmations -- AU-C 510 Opening Balances-Initial Audit Engagements, Including Reaudit Engagements -- AU-C 520 Analytical Procedures -- AU-C 530 Audit Sampling -- AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures -- AU-C 550 Related Parties -- AU-C 560 Subsequent Events and Subsequently Discovered Facts -- AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern -- AU-C 580 Written Representations -- AU-C 585 Consideration of Omitted Procedures after the Report Release Date -- AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) -- AU-C 610 Using the Work of Internal Auditors -- AU-C 620 Using the Work of an Auditor's Specialist -- AU-C 700 Forming an Opinion and Reporting on Financial Statements -- AU-C 701 Communicating Key Audit Matters in the Independent Auditor's Report -- AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA -- AU-C 705 Modifications to the Opinion in the Independent Auditor's Report -- AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report -- AU-C 708 Consistency of Financial Statements -- AU-C 720 Other Information in Documents Containing Audited Financial Statements -- AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole -- AU-C 730 Required Supplementary Information -- AU-C 800 Special Considerations- Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks -- AU-C 805 Special Considerations- Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement -- AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements -- AU-C 810 Engagements to Report on Summary Financial Statements -- AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication -- AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country -- AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework -- AU-C 920 Letters for Underwriters and Certain Other Requesting Parties -- AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 -- AU-C 930 Interim Financial Information -- AU-C 935 Compliance Audits -- AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements -- AU-C 945 Auditor Involvement with Exempt Offering Documents -- AT-C Preface -- AT-C 105 Concepts Common to All Attestation Engagements -- AT-C 205 Assertion-Based Examination Engagements -- AT-C 206 Direct Examination Engagements -- AT-C 210 Review Engagements -- AT-C 215 Agreed-Upon Procedures Engagements -- AT-C 305 Prospective Financial Information -- AT-C 310 Reporting on Pro Forma Financial Information -- AT-C 315 Compliance Attestation -- AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting -- AT-C 395 Management's Discussion and Analysis -- AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services -- AR-C 70 Preparation of Financial Statements -- AR-C 80 Compilation Engagements -- AR-C 90 Review of Financial Statements -- AR-C 100 Special Considerations-International Reporting Issues -- AR-C 120 Compilation of Pro Forma Financial Information -- APPENDIX A: DEFINITIONS OF TERMS-AU-C STANDARDS -- APPENDIX B: DEFINITIONS OF TERMS-AT-C STANDARDS -- APPENDIX C: DEFINITIONS OF TERMS-AR-C STANDARDS -- APPENDIX D: INTERPRETIVE PUBLICATIONS AND OTHER AUDITING PUBLICATIONS -- INDEX