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U.S. Auditing Standards—AICPA (Clarified)

AU-C Sections 700–799

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AU-C Sections 700–799 — AUDIT CONCLUSIONS AND REPORTINGAU-C Section 700 — Forming an Opinion and Reporting on Financial StatementsAU-C Section 700A — Forming an Opinion and Reporting on Financial StatementsAU-C Section 9700A — Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of AU-C Section 701 — Communicating Key Audit Matters in the Independent Auditor’s ReportAU-C Section 703 — Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISAAU-C Section 705 — Modifications to the Opinion in the Independent Auditor’s ReportAU-C Section 705A — Modifications to the Opinion in the Independent Auditor’s ReportAU-C Section 706 — Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s ReportAU-C Section 706A — Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s ReportAU-C Section 708 — Consistency of Financial StatementsAU-C Section 720 — The Auditor’s Responsibilities Relating to Other Information Included in Annual ReportsAU-C Section 720A — Other Information in Documents Containing Audited Financial StatementsAU-C Section 725 — Supplementary Information in Relation to the Financial Statements as a WholeAU-C Section 9725 — Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of AU-C Section 730 — Required Supplementary Information