Understanding the responsibilities of auditors for audits of group financial statements, 2013.

Paragraph -- Understanding the Responsibilities of Auditors for Audits of Group Financial Statements—2013 01-177 -- What Are Group Audits? 01-03 -- Organization of This Alert 04 -- Introduction to the Clarified Statements on Auditing Standards 05-20 -- Applicability of AU-C Section 600 11-17 -- Objectives of AU-C Section 600 18 -- Definitions  19-20 -- Overview of AU-C Section 600 21-72 -- Responsibilities of the Group Engagement Team 22-72 -- How AU-C Section 600 Will Affect Practice 73-161 -- General Practice Considerations 78-.103 -- Specific Application Considerations—All Group Audits 104-138 -- Additional Requirements Applicable When Assuming Responsibility for the Work of a Component Auditor 139-146 -- Considerations Specific to Audits of State and Local Governmental Entities 147-161 -- Resource Central 162-172 -- Publications 163 -- AICPA Online Professional Library: Accounting and Auditing Literature 164 -- Continuing Professional Education 165-168 -- Webcasts 169 -- Member Service Center 170 -- Hotlines 171-172 -- Appendix A—Questions and Answers 173 -- Appendix B—Decision-Making Flowchart 174 -- Appendix C—Examples 175 -- Appendix D—Applying Group Materiality to Components 176 -- Appendix E—Additional Internet Resources 177.

Online resource; title from PDF title page (John Wiley, viewed November 16, 2017).