Reporting on Compliance

Free CPA AUD (Auditing & Attestation) lesson in Forming Conclusions and Reporting. 15 min read, ~2,244 words.

AU-C 806, auditor reports negative assurance on compliance with contractual agreements or regulatory requirements in connection with an audit of the financial statements. "Nothing came to our attention". AT-C 315, practitioner performs an examination and expresses a positive opinion on compliance with specified requirements (or on internal control over compliance)...

What this lesson covers

• Content
• Example 1
• Common Mistakes
• Key Takeaways
• Exam Shortcuts

Learning objectives

• IV.D1

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