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AU-C 505 Supplement to Proposed SAS External Confirmations

Feb 28, 2025 · 349.9 KB Download

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The Exposure Draft, Proposed SAS External Confirmations, proposes changes to various AU-C sections in AICPA Professional Standards, but primarily to

  • AU-C section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

  • AU-C section 500, Audit Evidence

  • AU-C section 505, External Confirmations

The amendments to AU-C section 505 in this supplement to the exposure draft are presented in the context of AU-C section 505 in its entirety as proposed to be amended to

Download the full text of AU-C Section 505 Supplement

File name: 20250227b-external confirmations-supplement.pdf

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