PROFESSIONAL RESOURCES

Standards library

Authoritative references linked to your work programs—not proprietary CCH materials.

Applicability & effective dates

Use the current authoritative text and applicable framework-specific checklists. EQR is not mandatory for every engagement. Single Audit thresholds depend on fiscal-year start. Program references do not establish compliance.

2 CFR 200 Subpart F

2 CFR 200 Subpart F

Authoritative reference
2 CFR 200.501

2 CFR 200.501

Authoritative reference
2 CFR 200.512

2 CFR 200.512

Authoritative reference
2 CFR 200.518

2 CFR 200.518

Authoritative reference
AR-C 60

General principles for SSARS engagements

Authoritative reference
AR-C 70

Preparation of financial statements

Authoritative reference
AR-C 80

Compilation engagements

Authoritative reference
AR-C 90

Review engagements

Authoritative reference
AT-C 105

Common attestation concepts

Authoritative reference
AT-C 205

Assertion-based examinations

Authoritative reference
AT-C 206

Direct examinations

Authoritative reference
AT-C 215

Agreed-upon procedures

Authoritative reference
AU-C 210

Terms of engagement

Authoritative reference
AU-C 220

Engagement quality management

Authoritative reference
AU-C 230

Audit documentation

Authoritative reference
AU-C 240

Fraud considerations

Authoritative reference
AU-C 250

AU-C 250

Authoritative reference
AU-C 260

Governance communications

Authoritative reference
AU-C 265

Internal control deficiencies

Authoritative reference
AU-C 300

Audit planning

Authoritative reference
AU-C 315

Risk assessment

Authoritative reference
AU-C 320

Materiality

Authoritative reference
AU-C 330

Responses to assessed risks

Authoritative reference
AU-C 402

Service organizations

Authoritative reference
AU-C 450

Evaluation of misstatements

Authoritative reference
AU-C 500

Audit evidence

Authoritative reference
AU-C 501

Selected evidence considerations

Authoritative reference
AU-C 505

External confirmations

Authoritative reference
AU-C 520

Analytical procedures

Authoritative reference
AU-C 530

Audit sampling

Authoritative reference
AU-C 540

Accounting estimates

Authoritative reference
AU-C 550

Related parties

Authoritative reference
AU-C 560

Subsequent events

Authoritative reference
AU-C 570

Going concern

Authoritative reference
AU-C 580

Written representations

Authoritative reference
AU-C 700

Forming an opinion and reporting

Authoritative reference
AU-C 705

Modified opinions

Authoritative reference
AU-C 706

Emphasis and other-matter paragraphs

Authoritative reference
Government Auditing Standards

Government Auditing Standards

Authoritative reference
SQMS 1

Firm system of quality management

Authoritative reference
SQMS 2

Engagement quality reviews

Authoritative reference