AUD Reporting, Attestation, and Related Engagements

This part moves from fieldwork into reporting, attestation, and related service lines. The core issue is not just what happened during the engagement, but how the practitioner communicates the result, including when opinions change and when the engagement type itself is different.

In This Part

• Audit Reporting, Opinion Types, and Explanatory Language covers standard and modified audit opinions.
• Reporting on Internal Control Over Financial Reporting addresses ICFR-specific reporting logic.
• Special Reporting Frameworks, Interim Work, and Summary Reporting covers reporting adjustments and special contexts.
• Review, Compilation, and Preparation Engagements Under SSARS separates non-audit service levels.
• Attestation Services, Compliance Reporting, and SOC Reports explains attestation work outside a standard financial statement audit.
• Governmental Audits, Single Audits, and Restricted-Use Reporting covers special environments with additional reporting consequences.
• Auditing Employee Benefit Plans and ERISA Reporting introduces a specialized but testable engagement area.

How to Use This Part

• Read this part carefully if AUD questions feel similar until the reporting outcome changes.
• Focus on what triggers a modified report, an added reporting layer, or a different service type.
• Revisit these chapters whenever a missed question turns on wording, opinion type, or engagement classification.

In this section

• Audit Reporting, Opinion Types, and Explanatory Language
  AUD reporting coverage for opinion types, explanatory paragraphs, comparative statements, supplementary information, and disclosure problems.
  • Choosing Among Unmodified, Qualified, Adverse, and Disclaimer Opinions
    How auditors choose among unmodified, qualified, adverse, and disclaimer opinions.
  • Using Emphasis-of-Matter and Other-Matter Paragraphs in Audit Reports
    How emphasis-of-matter and other-matter paragraphs change audit report wording without always changing the opinion.
  • Reporting on Comparative Financial Statements and Predecessor Auditors
    How auditors report on comparative financial statements and handle predecessor-auditor involvement.
  • Addressing Supplementary and Other Information in Audit Reporting
    How auditors address supplementary information and other information presented with audited statements.
  • Responding to Omitted or Inconsistent Required Disclosures
    How omitted or inconsistent required disclosures affect report modification and wording.
• Reporting on Internal Control Over Financial Reporting
  AUD ICFR reporting coverage for issuer requirements, integrated audits, deficiency communication, and report structure.
  • Applying PCAOB ICFR Reporting Requirements for Issuers
    How PCAOB standards shape ICFR reporting for issuers in integrated audits.
  • Linking Financial Statement and ICFR Reporting in Integrated Audits
    How financial statement and ICFR reporting are linked in integrated audits.
  • Communicating Significant Deficiencies and Material Weaknesses
    How auditors distinguish and communicate significant deficiencies and material weaknesses.
  • Choosing Combined or Separate ICFR Reports
    How auditors decide whether to issue combined or separate reports in ICFR engagements.
• Special Reporting Frameworks, Interim Work, and Summary Reporting
  AUD special-reporting coverage for special-purpose frameworks, interim reviews, consistency issues, and summarized statements.
  • Reporting on Special-Purpose Frameworks
    How auditors report on cash-basis, tax-basis, regulatory-basis, and other special-purpose frameworks.
  • Performing and Reporting Interim Reviews of Public Companies
    How auditors perform and report interim reviews of public companies under the relevant standards.
  • Addressing Consistency, Accounting Changes, and Error Corrections
    How consistency issues, accounting changes, and error corrections affect reporting.
  • Reporting on Summarized Financial Statements
    How auditors report on condensed or summarized financial statements.
• Review, Compilation, and Preparation Engagements Under SSARS
  AUD SSARS coverage for reviews, compilations, preparation engagements, reports, and assurance limits.
  • Understanding the SSARS Framework for Non-Audit Financial Statement Services
    How SSARS governs review, compilation, and preparation services for nonpublic entities.
  • Form, Content, and Limits of a Review Report
    How review reports are structured and what limits apply to the assurance provided.
  • Using Compilation Reports and Disclaimer Language
    How compilation reports use disclaimer language and differ from higher-assurance engagements.
  • Preparing Financial Statements with No Assurance
    How preparation engagements work when no assurance is provided.
• Attestation Services, Compliance Reporting, and SOC Reports
  AUD attestation coverage for examinations, reviews, agreed-upon procedures, prospective information, compliance, and SOC reports.
  • Comparing SSAE Examinations, Reviews, and Agreed-Upon Procedures
    How SSAE examinations, reviews, and agreed-upon procedures differ in objective, work, and reporting.
  • Reporting on Forecasts and Projections
    How auditors and practitioners report on forecasts, projections, and other prospective information.
  • Performing Compliance Attestation and Other Special Reports
    How compliance attestation engagements and other special reports are structured and reported.
  • Understanding SOC 1, SOC 2, and SOC 3 Reports
    How SOC 1, SOC 2, and SOC 3 reports differ in purpose, users, and reporting scope.
• Governmental Audits, Single Audits, and Restricted-Use Reporting
  AUD specialized-engagement coverage for Yellow Book work, single audits, governmental engagements, and restricted-use reports.
  • Applying Government Auditing Standards Under the Yellow Book
    How Yellow Book standards add ethical, independence, and reporting requirements in governmental audits.
  • Performing Single Audits of Federal Awards
    How single audits of federal awards are structured and reported under the applicable rules.
  • Handling Other Governmental and Specialized Engagements
    How other governmental and specialized engagements differ from standard financial statement audits.
  • Using Restricted-Use Reports and Compliance Reporting
    How restricted-use reports and compliance reporting work in specialized engagements.
• Auditing Employee Benefit Plans and ERISA Reporting
  AUD specialized-audit coverage for employee benefit plans, ERISA requirements, plan procedures, and reporting.
  • Understanding Defined Contribution and Defined Benefit Plan Types
    How defined contribution and defined benefit plan structures affect the audit focus.
  • Applying DOL and ERISA Requirements in Plan Audits
    How DOL and ERISA requirements shape employee benefit plan audit obligations.
  • Performing Employee Benefit Plan Audit Procedures
    How audit procedures change in employee benefit plan engagements.
  • Reporting and Disclosure Issues in EBP Audits
    How reporting and disclosure issues are handled in employee benefit plan audits.