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Other reporting considerations

AUD Chapter 31 · Area IV · Blueprint IV.E

The last chapter of AUD gathers six reporting topics, each with one or two remembering-level tasks: consistency and comparatives, other information, interim reviews, supplementary information, government audit reports and special purpose frameworks. They share one theme: what the auditor adds to the report, and what assurance, if any, that addition carries.

In this chapter

1. Consistency between periods
2. Comparative statements and predecessor auditors
3. Other information in documents containing audited statements
4. Reviews of interim financial information
5. Supplementary information and required supplementary information
6. Reports under Government Auditing Standards and the single audit
7. Other special reports: single items, summaries, foreign frameworks and comfort letters
8. Special purpose frameworks

This chapter has 8 lessons, 50 practice MCQs with explanations and 12 simulations, plus flashcards and a recall sheet.

What this chapter covers

• Comparatives and consistency
• other information
• interim reviews
• supplementary information
• Yellow Book and single audit reports
• special purpose frameworks

Chapter 30: Reporting on compliance · Chapter 32: Report library: complete reports for every case