Financial Audit and Au Section

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AS No. 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board

Auditing Standard No. 1

Appendix: Illustrative Reports

AS No. 3: Audit Documentation

Auditing Standard No. 3

Appendix A: Background and Basis for Conclusions

AS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist

Auditing Standard No. 4

Appendix A: Illustrative Reports on Whether a Previously Reported Material Weakness Continues to Exist

Appendix B: Background and Basis for Conclusions

AS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements

Auditing Standard No. 5

Appendix A: Definitions

Appendix B: Special Topics

Appendix C: Special Reporting Situations

AS No. 6: Evaluating Consistency of Financial Statements

Auditing Standard No. 6

AS No. 7: Engagement Quality Review

Auditing Standard No. 7

AS No. 8: Audit Risk

Auditing Standard No. 8

AS No. 9: Audit Planning

Auditing Standard No. 9

Appendix A: Definition

AS No. 10: Supervision of the Audit Engagement

Auditing Standard No. 10

Appendix A: Definition

AS No. 11: Consideration of Materiality in Planning and Performing an Audit

Auditing Standard No. 11

AS No. 12: Identifying and Assessing Risks of Material Misstatement

Auditing Standard No. 12

Appendix A: Definitions

Appendix B: Consideration of Manual and Automated Systems and Controls

AS No. 13: The Auditor's Responses to the Risks of Material Misstatement

Auditing Standard No. 13

Appendix A: Definitions

AS No. 14: Evaluating Audit Results

Auditing