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FASB Statement of Financial Accounting Concepts No. 5, Recognition and Measurement in Financial Statements of Business Enterprises (CON5) FASB Statement of Financial Accounting Concepts No. 6, Elements of Financial Statements (CON6) AU 312, Audit Risk and Materiality in Conducting an Audit AU 316, Consideration of Fraud in a Financial Statement Audit AU 319, Consideration of Internal Control in a Financial Statement Audit AU 329, Analytical Procedures AU 330, The Confirmation Process AU 339, Audit Documentation AU 342, Auditing Accounting Estimates AICPA Auditing Standards Board, Exposure Draft, "Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement" AICPA Auditing Standards Board, Exposure Draft, "Audit Evidence" AICPA Auditing Standards Board, Exposure Draft, "Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained" |