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FAS 5, Accounting for Contingencies AU 316, Consideration of Fraud in a Financial Statement Audit AU 329, Analytical Procedures AU 330, The Confirmation Process AU 333, Client Representations AU 337, Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments AU 341, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern AU 342, Auditing Accounting Estimates AU 380, Communication with Audit Committees AU 530, Dating of the Independent Auditor's Report AU 560, Subsequent Events AU 561, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report AICPA Auditing Standards Board, Exposure Draft, "Audit Evidence" PCAOB Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements (AS2) PCAOB Auditing Standard No. 3, Audit Documentation (AS3) |