risks, service organizations and misstatements. [free podcast for pro members]
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practical accounting and auditing guidance from the plain-english a&a update service by dr. thomas a. ratcliffe, phd, cpa 
au-c section 330: performing procedures in response to assessed risks and evaluating audit evidence obtained
in implementing the clarified auditing standards in calendar-year 2012 and subsequent period audit engagements, practitioners need to have a clear understanding of what is required when performing audit procedures in response to assessed risks and evaluating the audit evidence obtained.
au-c section 402: service organization audit considerations
with the clarified auditing standards, when reporting entities use service organizations to provide services relevant to the audit, practitioners need to have a clear understanding of what is required in considering work performed by service organizations.
au-c section 450: evaluation of misstatements identified
in the clarified auditing technical literature, practitioners have some clear responsibilities related to evaluating the effect of identified misstatements on the audit along with the effect of uncorrected misstatements, if any, on the financial statements.
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