The AU-C number identifies the order in which it was issued in relation to all other codified auditing standards.

Name: The AU-C number identifies the order in which it was issued in relation to all other codified auditing standards.
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The AU-C numbers in the Codification of Auditing Standards do not represent the order in which they were issued; instead, they are organized by topic areas to facilitate their use and reference.

The AU-C Number Identifies the Order in Which It Was