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The following auditing interpretation was withdrawn before the Board's adoption of the interim standards. This interpretation will not be included in the reorganized auditing interpretations, which are effective as of December 31, 2016. (See PCAOB Release No. 2015-002PDF.)

 

AU Section 9622

Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 622

[1.] Applying Agreed-Upon Procedures to All, or Substantially All, of the Elements, Accounts, or Items of a Financial Statement

[.01–.02]


Notice of Withdrawal of Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement and Auditing Interpretation No. 1, "Applying Agreed-Upon Procedures to All, or Substantially All, of the Elements, Accounts, or Items of a Financial Statement"

The Auditing Standards Board (ASB) has withdrawn SAS No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, and its Interpretation in order to consolidate the guidance applicable to agreed-upon procedures engagements in professional standards. For guidance relating to performing and reporting on agreed-upon procedures engagements, practitioners should refer to AT section 201, Agreed-Upon Procedures Engagements.