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1、P1:PjUACPA221-p287-364ACPA221-SAS-PS.clsJuly16,201218:47AuditEvidence1735AU-CSection500*AuditEvidenceSource:SASNo.122.EffectiveforauditsoffinancialstatementsforperiodsendingonorafterDecember15,2012.IntroductionScopeofThisSection.01Thissectionexplainswhatconstitutesaudit
2、evidenceinanauditoffinancialstatementsandaddressestheauditor'sresponsibilitytodesignandperformauditprocedurestoobtainsufficientappropriateauditevidencetobeabletodrawreasonableconclusionsonwhichtobasetheauditor'sopinion..02Thissectionisapplicabletoalltheauditevidenceobtai
3、nedduringthecourseoftheaudit.OtherAU-Csectionsaddress•specificaspectsoftheaudit(forexample,section315,Understand-ingtheEntityandItsEnvironmentandAssessingtheRisksofMaterialMisstatement);•theauditevidencetobeobtainedregardingaparticulartopic(forexample,section570,TheAudi
4、tor'sConsiderationofanEntity'sAbilitytoContinueasaGoingConcern);†•specificprocedurestoobtainauditevidence(forexample,section520,AnalyticalProcedures);and•theevaluationofwhethersufficientappropriateauditevidencehasbeenobtained(forexample,section200,OverallObjectivesoftheI
5、ndependentAuditorandtheConductofanAuditinAccor-danceWithGenerallyAcceptedAuditingStandards,andsection330,PerformingAuditProceduresinResponsetoAssessedRisksandEvaluatingtheAuditEvidenceObtained).EffectiveDate.03Thissectioniseffectiveforauditsoffinancialstatementsforperio
6、dsendingonorafterDecember15,2012.*Thissectioncontainsan"AU-C"identifierinsteadofan"AU"identifier."AU-C"isatemporaryidentifiertoavoidconfusionwithreferencestoexisting"AU"sections,whichremaineffectivethrough2013.The"AU-C"identifierwillrevertto"AU"in2014,bywhichtimethissectio
7、nbecomesfullyeffectiveforallengagements.†SASNo.59,TheAuditor'sConsiderationofanEntity'sAbilitytoContinueasaGoingConcern,asamended,iscurrentlyeffectiveandcodifiedasAUsection341.SASNo.59hasbeenincludedinsection570,asdesignatedbySASNo.122,StatementsonAuditingStandards:Clar
8、ificationandRe-codification,andwillbesupersededwhenitisredraftedforclarityandconvergencewithInternationalStandardonAudi
