Is AU-C only applies for non-issuers or does it also apply for issuers?

  • Creator
    Topic
  • #189823
    joyflying
    Participant

    Hi,

    I heard that when you do the AUD simulation, if the type of the auditee is not otherwise given, we should use AU-C. Is this true?

    And what if we are told that the auditee is an issuer? Shall we still stick to AU-C or should we switch to PCAOB?

    And if we are only tested on AU-C, how can I only research within AU-C?

    Thank you!

    FAR - 93 (08/24/2014 - First down!)
    AUD - 91 (11/21/2014 - Second down!!)
    BEC - 90 (02/26/2015 - Third down!!!)
    REG - 94 (05/29/2015 - Touch down!!!!!)

    Here comes my touch down!
    Certified in MA (08/2015)

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