- Part of audit performed by other independent auditors. - Lack of conformity with generally accepted accounting principles. - Other information in documents containing audited financial statement. - Reporting on information accompanying the basic financial statements in auditor-submitted documents. - Reporting on condensed financial statements and selected financial data. - Required supplementary information. - Subsequent events. - Subsequent discovery of facts existing at the date of theauditor's report. - Engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement. - Special reports. - Report on the application of accounting principles. - Letters for underwriters and certain other requesting parties. - Filings under federal securities statutes. - Interim financial information. - Compliance auditing considerations in audits of governmental entities and recipients of governmental financial assistance. - Public warehouse : controls and auditing procedures for goods held. - Attestation standards. - Financial forecasts and projections. - Reporting on pro forma financial information. - Reporting on an entity's internal control over financial reporting. - Compliance attestation. - Agreed0upon procedures engagements. - Management's discussion and analysis (MD&A). - Compilation and review of financial statements. - Reporting on comparative financial statements. - Compilation reports on financial statements included in certain prescribed forms. - Communications between predecessor and successor accountants. - Reporting on personal financial statements included in written personal financial plans. Appendix A : Cross-reference to SASs, SSAEs, and SSARSs. - Appendix B : List of AICPA practice alerts and audit issues task force advisories. - Appendix C : AICPA audit and accounting guides. - Self study CPR program.

The auditor's responsibilities and function, introduction to GAAS and the General Standards. - Appointment of the independent auditor. - Planning and supervision. - Audit risk and materiality in conducting an audit. - Substantive tests prior to the balance sheet date. - Communications between predecessor and successor auditors. - Consideration of fraud in a financial statement audit. - Illegal acts by clients. - Consideration of internal control in a financial statement audit. - The auditor's consideration of the internal audit function in an audit of financial statements. - Service organizations. - Communication of internal control related matters noted in an audit. - Evidential matter. - Analytical procedures. - The comfirmation process. - Inventories. - Auditing derivative instruments, hedging activities, and investments in securities. - Auditing investments. - Management representations. - Related parties. - Using the work of a specialist. - Inquiry of client's lawyer concerning litigations, claims, and assessments. - Working papers. - The auditor's consideration of an entity's ability to continue as a going concern. - Auditing accounting estimates. - Audit ssampling. - Communication with audit committees. - Consideration of omitted procedures after the report date. - Adherence to GAAP (410) and the meaning of "present fairly in conformity with GAAP" in the independent auditor's report. - Consistency of application of generally accepted accounting principles. - Adequacy of disclosure in financial statements. - Association with financial statements. - Reports on audited financial statements. - Dating of the independent auditor's report. - Restricting the use of an auditor's report. - Reporting on financial statement prepared for use in other countries.

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