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- W4247842166 abstract "This chapter addresses special considerations in the application of those AU-C sections to an audit of financial statements prepared in accordance with a special purpose framework, which is a cash, a tax, a regulatory, a contractual, or an another basis of accounting. This section does not purport to address all special considerations that may be relevant in the circumstances.Section 910, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country, addresses circumstances in which an auditor practicing in theUnited States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to promulgate generally accepted accounting principles (GAAP) when such audited financial statements are intended for use outside the United States. In the case of special purpose financial statements prepared in accordance with a contractual basis of accounting, the auditor should also evaluate whether the financial statements adequately describe any significant interpretations of the contract on which the financial statements are based." @default.
- W4247842166 created "2022-05-12" @default.
- W4247842166 date "2019-10-04" @default.
- W4247842166 modified "2023-10-16" @default.
- W4247842166 title "AU‐C 800‐899 Special considerations" @default.
- W4247842166 doi "https://doi.org/10.1002/9781119669456.ch7" @default.
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