Communicating Key Audit Matters in the Independent Auditor’s Report

Communication With Those Charged with Governance

Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

Planning an Audit of a Financial Report

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Modifications to the Opinion in the Independent Auditor's Report

Engagements to Report on Summary Financial Statements

Forming an Opinion and Reporting on a Financial Report