Deloitte
Accounting Research Tool
...
STATEMENTS OF POSITION — AUDITING AND ATTESTATION [AUD]

AUD SECTION

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

  • US GAAP
View all / combine content
AUD Section — Statements of Position — Auditing and AttestationAUD Section 10 — Statement of Position 92-8 Auditing Property/Casualty Insurance Entities' Statutory Financial Statements—Applying Certain Requirements of the NAIC Annual Statement InstructionsAUD Section 15 — Statement of Position 99-1 Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance ProgramAUD Section 15A — Statement of Position 99-1 Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance ProgramAUD Section 20 — Statement of Position 00-1 Auditing Health Care Third-Party Revenues and Related ReceivablesAUD Section 25 — Statement of Position 01-3 Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance LawAUD Section 25A — Statement of Position 01-3 Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance LawAUD Section 30 — Statement of Position 02-1 Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative CodeAUD Section 30A — Statement of Position 02-1 Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative CodeAUD Section 35 — Statement of Position 04-1 Auditing the Statement of Social InsuranceAUD Section 40 — Statement of Position 07-2 Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers AUD Section 40A — Statement of Position 07-2 Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers AUD Section 45 — Statement of Position 12-1 — Reporting Pursuant to the 2010 Edition of the Global Investment Performance StandardsAUD Section 46 — Statement of Position 20-1 — Reporting Pursuant to the 2020 Global Investment Performance StandardsAUD Section 55 — Statement of Position 13-2 — Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted InformationAUD Section 55A — Statement of Position 13-2 — Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted InformationAUD Section 60 — Statement of Position 17-1 — Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936