Page 574 - Auditing Standards

As of December 15, 2017

AS 4105: Reviews of Interim Financial Information

Guidance on AS 4105: Staff Audit Practice Alerts No. 4, No. 5, and No. 15

Summary Table of Contents

.01 Introduction

.05 Applicability

.07 Objective of a Review of Interim Financial Information

.08 Establishing an Understanding with the Audit Committee

.10 The Accountant's Knowledge of the Entity's Business and Its Internal Control

.15 Analytical Procedures, Inquiries, and Other Review Procedures

.24 Written Representations From Management

.25 Evaluating the Results of Interim Review Procedures

.29 Communications to Management, Audit Committees, and Others

.37 The Accountant's Report on a Review of Interim Financial Information

.47 Client's Representation Concerning a Review of Interim Financial Information

.49 Interim Financial Information Accompanying Audited Financial Statements

.51 Documentation

.53 Effective Date

.54 Appendix A - Analytical Procedures the Accountant May Consider Performing When Conducting a
Review of Interim Financial Information

.55 Appendix B - Unusual or Complex Situations to Be Considered by the Accountant When Conducting a

Review of Interim Financial Information

.56 Appendix C - Illustrative Management Representation Letters for a Review of Interim Financial

Information

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