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

Engagements to Report on Summary Financial Statements

External Confirmations

Audit Sampling

Identifying and Assessing the Risks of Material Misstatement

Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document

Assurance Engagements on Greenhouse Gas Statements

Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information

Compliance Engagements

Assurance Engagements on Controls