(See related pages)
|
|
|
FASB Statement of Financial Accounting Standards No. 87, Employer's Accounting for Pensions (FAS 87) FASB Statement of Financial Accounting Standards No. 106, Employer's Accounting for Postretirement Benefits Other Than Pensions (FAS 106) AU 312, Audit Risk and Materiality in Conducting an Audit AU 316, Consideration of Fraud as a Financial Statement Audit AU 319, Consideration of Internal Control in a Financial Statement Audit AU 329, Analytical Procedures AU 339, Audit Documentation 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" |