Audits

The purpose of an audit is to provide financial statement users with an opinion by the auditor on whether the financial statements are presented fairly, in all material respects, in accordance with an applicable financial reporting framework, which enhances the degree of confidence that intended users can place in the financial statements.

At Sawyer Assurance, we have designed our Audit process to be highly efficient and to produce a high-quality product.

AU-C Section 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With GAAS

AU-C Section 210: Terms of Engagement

AU-C Section 220: Quality Control for an Engagement Conducted in Accordance with GAAS

AU-C Section 230: Audit Documentation

AU-C Section 240: Consideration of Fraud in a Financial Statement Audit

AU-C Section 250: Consideration of Laws and Regulations in an Audit of Financial Statements

AU-C Section 260: The Auditor's Communication with Those Charged with Governance

AU-C Section 265: Communicating Internal Control Related Matters Identified in an Audit

AU-C Section 300: Planning an Audit

AU-C Section 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

AU-C Section 320: Materiality in Planning and Performing an Audit

AU-C Section 330: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

AU-C Section 402: Audit Considerations Relating to an Entity Using a Service Organization

AU-C Section 450: Evaluation of Misstatements Identified During the Audit

AU-C Section 500: Audit Evidence

AU-C Section 501: Audit Evidence—Specific Considerations for Selected Items

AU-C Section 505: External Confirmations

AU-C Section 510: Opening Balances—Initial Audit Engagements, Including Reaudit Engagements

AU-C Section 520: Analytical Procedures

AU-C Section 530: Audit Sampling

AU-C Section 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

AU-C Section 550: Related Parties

AU-C Section 560: Subsequent Events and Subsequently Discovered Facts

AU-C Section 570: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

AU-C Section 580: Written Representations

AU-C Section 585: Consideration of Omitted Procedures After the Report Release Date

AU-C Section 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

AU-C Section 610: Using the Work of Internal Auditors

AU-C Section 620: Using the Work of an Auditor’s Specialist

AU-C Section 700: Forming an Opinion and Reporting on Financial Statements

AU-C Section 705: Modifications to the Opinion in the Independent Auditor’s Report

AU-C Section 706: Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report

AU-C Section 708: Consistency of Financial Statements

AU-C Section 720: Other Information in Documents Containing Audited Financial Statements

AU-C Section 725: Supplementary Information in Relation to the Financial Statements as a Whole

AU-C Section 730: Required Supplementary Information

AU-C Section 800: Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks

AU-C Section 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement

AU-C Section 806: Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements

AU-C Section 810: Engagements to Report on Summary Financial Statements

AU-C Section 905: Alert That Restricts the Use of the Auditor's Written Communication

AU-C Section 910: Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country

AU-C Section 915: Reports on Application of Requirements of an Applicable Financial Reporting Framework

AU-C Section 920: Letters for Underwriters and Certain Other Requesting Parties

AU-C Section 925: Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933

AU-C Section 930: Interim Financial Information

AU-C Section 935: Compliance Audits

AU-C Section 940: An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements

AU-C Section 945: Auditor Involvement With Exempt Offering Documents