Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Engagements to Report on Summary Financial Statements

Written Representations

Review of a Financial Report Performed by the Independent Auditor of the Entity

Comfort Letter Engagements

Preamble to AUASB Standards

Review of Historical Information Other than a Financial Report

Subsequent Events

Analytical Procedures

External Confirmations