Standard Report—Unmodified Opinion, Nonpublic Company
Standard Report, Unqualified Opinion, Public Company (PCAOB)
Audit Reports—Organization of Focus Notes on Financial Statement Audits
Unmodified Opinion with Emphasis-of-Matter Paragraphs
Substantial Doubt about Ability to Continue as a Going Concern
Inconsistency in Application of GAAP
Uncertainties (Emphasis-of-Matter Paragraph Is at Auditor’s Discretion, or Auditor May Issue a Disclaimer for Multiple Uncertainties)
Other Circumstances at Discretion of Auditor
Group Financial Statements
Modified Opinions—Two Circumstances
Inability to Obtain Sufficient Appropriate Audit Evidence (Scope Limitations)
Unmodified Opinions with Other-Matter Paragraphs
Comparative Financial Statements
Supplementary Information in Relation to the Financial Statements as a Whole
Alerts as to Intended Use
Additional Circumstances Involving Other-Matter Paragraphs
Additional Situations
Audits of Single Financial Statements, and Specific Elements, Accounts, or Items of Financial Statements
Accountant Association Other Than Audits
Reviews of Quarterly (Interim) Information
Summary Financial Statements and Selected Data
Financial Statements Prepared Using a Financial Reporting Framework Generally Accepted in Another Country
Other Reports—Auditing Standards Board
Application of Accounting Principles
Other Reports—Attestation Standards Based
Reporting on Pro Forma Financial Information
Management Discussion and Analysis
Trust Services
Service Organization Control (SOC) Reports
Reporting on Compliance
Compliance Attestation Engagements
Compliance Auditing, Governmental Auditing, and the Single Audit Act
Major Federal Programs
Auditor Responsibility
Testing for Compliance
Reports under the SAA
Summary of Relationship among GAAS, GAS, and SAA
Attestation Engagements